Deloitte comment letters (IASB/IFRIC/IFRSF)

Deloitte comment letters (resource)

A key part of due process is constituent feedback. This page provides quick access to Deloitte comment letters on key proposals from the International Accounting Standards Board (IASB), IFRS Interpretations Committee, IFRS Foundation, and related organisations.

Related Publications

Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good

07 Mar 2019

We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether construction of a property for sale under terms that will qualify for recognition of revenue over time results in the entity having a qualifying asset into which directly attributable borrowing costs are capitalised.

Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator

07 Mar 2019

We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of revenue by a joint operator whose proportionate right to output over the life of a joint operation differs from the proportion of actual output it receives in a particular reporting period.

Deloitte comment letter on tentative agenda decision on IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item

07 Mar 2019

We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the recognition of gains and losses on fixed price contracts for the sale or purchase of non-financial items that are accounted for under IFRS 9.

Deloitte comment letter on tentative agenda decision on IFRS 9 — Curing of a credit-impaired financial asset

07 Mar 2019

We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on how to present amounts recognised in profit or loss when a credit-impaired financial asset is either paid in full or is determined to be no longer credit-impaired.

Deloitte comment letter on tentative agenda decision on IFRS 9 — Credit enhancement in the measurement of expected credit losses

07 Mar 2019

We have commented on the IFRS Interpretations Committee's publication in the November 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on whether the cash flows expected from a financial guarantee contract or any other credit enhancement recognised separately in the financial statements can be included in the measurement of expected credit losses of the financial asset to which it relates.

Deloitte comment letter on tentative agenda decision on IAS 38 — Customer’s right to access the supplier’s software hosted on the cloud

07 Mar 2019

Deloitte comment letter on the IASB's discussion paper on financial instruments with characteristics of equity

17 Dec 2018

We do not support the preferred classification approach in the discussion paper and disagree that amounts due at liquidation are financial liabilities prior to liquidation.

Deloitte comment letter on tentative agenda decision on IFRS 15 — Assessment of promised goods or services

21 Nov 2018

Deloitte comment letter on tentative agenda decision on IFRS 11 — Liabilities in relation to a joint operator’s interest in a joint operation

21 Nov 2018

Deloitte comment letter on tentative agenda decision on IFRS 9 — Application of the highly probable requirement in a cash flow hedge relationship

21 Nov 2018

We have commented on the IFRS Interpretations Committee's publication in the September 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on how an entity applies the ‘highly probable’ criterion for cash flow hedging when the notional amount of the derivative designated as a hedging instrument (‘load following swap’) varies depending on the outcome of the hedged item (forecast energy sales).

Deloitte comment letter on tentative agenda decision on IAS 37 — payments relating to taxes other than income tax

21 Nov 2018

Deloitte comment letter on tentative agenda decision on IAS 27 — investment in a subsidiary accounted for at cost — step acquisition

21 Nov 2018

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Deloitte comment letters (IASB/IFRIC/IFRSF)

Related Publications

Deloitte comment letter on tentative agenda decision on IAS 23 — Over time transfer of constructed good

Deloitte comment letter on tentative agenda decision on IFRS 11 — Sales of output by a joint operator

Deloitte comment letter on tentative agenda decision on IFRS 9 — Physical settlement of contracts to buy or sell a non-financial item

Deloitte comment letter on tentative agenda decision on IFRS 9 — Curing of a credit-impaired financial asset

Deloitte comment letter on tentative agenda decision on IFRS 9 — Credit enhancement in the measurement of expected credit losses

Deloitte comment letter on tentative agenda decision on IAS 38 — Customer’s right to access the supplier’s software hosted on the cloud

Deloitte comment letter on the IASB's discussion paper on financial instruments with characteristics of equity

Deloitte comment letter on tentative agenda decision on IFRS 15 — Assessment of promised goods or services

Deloitte comment letter on tentative agenda decision on IFRS 11 — Liabilities in relation to a joint operator’s interest in a joint operation

Deloitte comment letter on tentative agenda decision on IFRS 9 — Application of the highly probable requirement in a cash flow hedge relationship

Deloitte comment letter on tentative agenda decision on IAS 37 — payments relating to taxes other than income tax

Deloitte comment letter on tentative agenda decision on IAS 27 — investment in a subsidiary accounted for at cost — step acquisition

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Correction list for hyphenation