Deloitte’s IFRS Global Office has submitted letters of comment on the following tentative agenda decisions discussed at the July 2011 IFRS Interpretations Committee meeting:

IAS 27 – Consolidated and Separate Financial Statements – Group reorganisations in separate financial statements
IFRS 3 – Business Combinations – Acquirer in a reverse acquisition
IFRS 3 – Business combinations involving newly formed entities: business combinations under common control
IFRS 3 – Business combinations involving newly formed entities: factors affecting identification of the acquirer