3 February 2012: Deloitte comment letter on IFRS for SMEs QAs

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Deloitte’s IFRS Global Office has submitted a letter of comment to the SME Implementation Group regarding Draft QA Section 11, Issue 1: Fallback to IFRS 9 Financial Instruments and Draft QA Section 30, Issue 1: Recycling of cumulative exchange differences on disposal of a subsidiary.

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