De RJ heeft commentaar ingediend bij EFRAG op de ‘Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration’ en de ‘Draft IFRIC Interpretation DI/2015/1 Uncertainty over income tax treatments’.
In haar commentaar op de “Draft IFRIC Interpretation DI/2015/1 ‘Uncertainty over income tax treatments” zegt de Raad onder meer dat “a change in accounting treatment for uncertainties related to other taxes should not be dealt with via this interpretation but rather through an adjustment to IAS 37.”
Volgens de RJ hoeft de ‘Draft IFRIC Interpretation DI/2015/2 Foreign Currency Transactions and Advance Consideration’ niet te worden uitgegeven. “IAS 21 clearly requires that non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the spot exchange rate at the date of the transaction, i.e. they remain at the initial recognised amount and are not retranslated [IAS 21:23(b)]. Furthermore, the DASB is not aware that diversity currently exists in practice,” zo schrijft de Raad in haar commentaar.
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