Comment Letters on IFRIC 14 (July 2007)

The exposure draft was open for comment until 27 July 2009, the comment period is now closed.

Letter	Organisation	Date
CL1	German Accounting Standards Board	06/07/2009
CL2	Australian Joint Accounting Bodies	16/07/2009
CL3	Financial Reporting Standards Board NZ	22/07/2009
CL4	Swiss Institute of Certified Accountants and Tax Consultants	17/07/2009
CL5	Grant Thornton International	24/07/2009
CL6	Accounting Standards Board	24/07/2009
CL7	South African Institute of Chartered Accountants	24/07/2009
CL8	KPMG IFRG Ltd	24/07/2009
CL9	Conseil national de la comptabilite	24/07/2009
CL10	DASB	24/07/2009
CL11	Towers Perrin	24/07/2009
CL12	Korea Accounting Institute	27/07/2009
CL13	Deloitte LLP	27/07/2009
CL14	Ernst & Young	27/07/2009
CL15	Institute of Chartered Accountants of Pakistan	27/07/2009
CL16	Quoted Companies Alliance	27/07/2009
CL17	Mercer	27/07/2009
CL18	ICAEW	27/07/2009
CL19	MASB	28/07/2009
CL20	Singapore Accounting Standards Council	28/07/2009
CL21	PricewaterhouseCoopers	28/07/2009
CL22	Canadian Accounting Standards Board (Staff)	28/07/2009
CL23	IOSCO SC 1	28/07/2009
CL24	ACA and Actuarial Profession [Joint response]	31/07/2009
CL25	ACCA	31/07/2009
CL26	Mazars	31/07/2009
CL27	Credit Suisse	03/08/2009
CL28	Australian Accounting Standards Board	10/08/2009
CL29	EFRAG	07/09/2009
CL30	FEE	08/09/2009