Comment letters

Comment letters are public and all comment letters received on the due process document can be accessed below.

Please note that it can take up to 10 days until a comment letter appears on the live site. If you have trouble finding a specific comment letter, please contact info@ifrs.org.

Download the zip files of comment letters, below:

• Zip file of comment letters 1 – 50
• Zip file of comment letters 51 – 100
• Zip file of comment letters 101 – 150
• Zip file of comment letters 151 – 200
• Zip file of comment letters 200 – 227