Deloitte comment letter on tentative agenda decision on IAS 7 — Classification of short-term loans and credit facilities

08 May 2018

Deloitte has published its comment letter on IFRS Interpretations Committee tentative agenda decisions related to IAS 7, as published in the March 2018 IFRIC Update.

Deloitte has commented on the IFRS Interpretations Committee's publication in the March 2018 IFRIC Update of the tentative decision not to take onto the Committee's agenda the request for clarification on the types of borrowings to be included in the statement of cash flows as a component of cash and cash equivalents.

Deloitte agrees 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.

Full comment letter

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