<http://schema.org/description>
"In this comment letter,  we respond to the boards tentative agenda decision: IFRS 2, Share-based payment \u2013 price difference between the institutional offer price and the retail offer price for shares in an initial public offering. We support the committee\u2019s decision not to take this question onto the agenda but not for the reasons given. We are concerned that the reasons given for the agenda decision will increase diversity in practice regarding the application of IFRS 2 paragraph 13A and may also lead to diversity in the application of IFRS 13."^^<http://www.w3.org/2001/XMLSchema#string>
<https://www.pwc.com/us/en/cfodirect/publications/comment-letter-iasb/pwc-comments-on-ifrs-interpretations-committee-tentative-agenda-decision.html?display=/us/en/cfodirect/publications/comment-letters>