ASCG comments on tentative and final agenda decisions taken by the IFRS IC in November

Today, the ASCG has submitted a comment letter to the IFRS IC. In this letter, we comment on two of the tentative agenda decisions taken by the IFRS IC in its November 2016 meeting. With regard to both decisions, we do not agree with the IFRS IC not further deliberating the issues, given an obvious lack of clarity and approved diversity in practice.