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Friday 31 October 2014

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Annual Improvements

Comment letters


 Comment letters


LetterSubmitterSort OrderOrganisationSort Order
CL2Mr Rajnish Ramchurun 
CL10Ms Yuko Yoshinaga 
CL1Linus Low 
CL4Mr Chris Barnard 
CL7 Accounting Standards Board
CL36Liesel KnorrAccounting Standards Committee of Germany
CL34 Accounting Standards Council
CL52Gordon FowlerAcSB Account9ing Standards Board
CL30 ACTEO/MEDEF/AFEP
CL13Ian Harrisonafme (Association for Financial Markets in Europe)
CL50Marian SweeneyAllied Irish Banks, p.l.c.
CL55Jérôme HaasANC (Autorié des Normes Comptables)
CL3Mr Richard HayesANZ
CL45Atsu KatoASBJ (Accounting Standards Board of Japan)
CL16 Australian Accounting Standards Board
CL41Paul Chisnallbba (British Bankers Association)
CL21Mr Andrew BuchananBDO
CL24Jan VerhoeyeBelgian Accounting Standards Board
CL12Roger HarringtonBP
CL18 BT Group plc
CL44Jérôme P. ChauvinBusinessEurope
CL58Mark KennyChartered Accountants Ireland
CL51Felipe Perez CervantesCINIF (Consejo Mexicano de Normas de Informacón Financiera)
CL26 CIPFA
CL22Stephen Morris & Steve SkinnerCobham plc
CL29Claes NorbergConfederation of Swedish Enterprise
CL57Ernesto Rubens GelbckeCPC (Brazilian Accounting Pronouncements Committee)
CL60Hans de MunnikDASB (Dutch Accounting Standards Board)
CL5Mr Thomas HopkinsDeloitte Touche Tohmatsu
CL67Francoise FloresEFRAG
CL47Victoria O'LearyErnest & Young
CL9 ESMA (European Securities and Markets Authority)
CL17Michelle Olufeso (801)F.Hoffmann-La Roche Ltd
CL25 Far - The Institute for the Accountancy Profession
CL35 FEI Canada
CL31 Grant Thornton International Ltd
CL23Peter LewisGroup of 100 (G100)
CL59Steve OngHKICPA (Hong Kong Institute of Certified Publice Accountants)
CL56Russell PicotHSBc
CL14José Antonio Gonzalo AnguloICAC (Insituto de Contabilidad y Audioria de Cuentas)
CL64John BoultonICAEW (The Institute of Chartered Accountants in England and Wales)
CL53Emmanuel OgbonnayaICAN (Institute of Chartered Accountants of Nigeria)
CL54Jeffery P. Watson & Scott G. LehmanIllinois CPA Society
CL32 Institute of Certified Public Accountants of Singapore
CL15 IOSCO SC 1
CL27 KASB
CL49Mary TokarKPMG IFRG Ltd
CL33 Malaysian Accounting Standards Board
CL65Michel Barbet-MassinMARZARS
CL43Yang MinMinistry of Finance, People's Republic of China
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