12. May 2026

DRSC comment letter on the tentative agenda decision taken by the IFRS IC in March 2026

Today, the ASCG has submitted its comment letter on the tentative agenda decision (TAD) as regards IFRS 10 taken by the IFRS IC in its March 2026 meeting.

We agree with the tentative agenda decision and with the reasons behind. However, we consider the submitter’s question of whether reassessment is mandatory still being unanswered. This given, we suggest the IFRS IC to amend the TAD’s wording.