Deloitte comment letter on tentative agenda decision on payments contingent on continued employment during handover periods

Published on: 16 Nov 2023

We are pleased to respond to the IFRS Interpretations Committee’s publication in the September 2023 IFRIC Update of the tentative agenda decision not to take onto the Committee’s agenda the request about how an entity accounts for payments to the sellers of a business it has acquired if those payments are contingent on the sellers’ continued employment during a postacquisition handover period.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda for the reasons set out in the tentative agenda decision.

Please click to download our comment letter below.


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