ASCG comment letter to the IFRS IC on tentative agenda decisions during the June meeting

We do not agree with the decisions on IFRS 3/IFRS 9, IAS 37, and IAS 38, since they lack clarity in detail or since they provide for different interpretations of requirements, which appears inappropriate. In respect of the decision on IAS 28, we basically agree – but not without referring to other, more comprehensive questions on common control or the equity method, that still await being answered.