Global Standards for the world economy

Thursday 25 May 2017

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 Effective Dates survey [April 2011]

In October 2010, the IASB and the US-based Financial Accounting Standards Board (FASB) each published a document requesting views from stakeholders about the time and effort that will be involved in adopting several new standards and when those standards should be effective. At the 2 March 2011 meeting, the staff presented a summary of the feedback received. In view of the limited numbers of responses received from users and, for the FASB, private entities, the boards directed the staff to undertake further outreach activities from these groups.

To help facilitate this outreach, the staff prepared a short, 5-10 minute survey that can be accessed by clicking here [this link will take you to an external website].

A printable PDF document of the survey is also available here. Please note that this PDF is for information only and to answer the survey questions you need to go to the online survey linked to in the paragraph above.

This survey requests feedback from investors regarding questions on the potential effective dates and transition methods of the following projects – Accounting for Financial Instruments, Leases, Revenue Recognition, and Accounting for Insurance Contracts. For more information on these projects, the following links will direct you to their respective IASB and FASB project pages:



Accounting for Financial Instruments Accounting for Financial Instruments
Revenue Recognition Revenue Recognition
Leases Leases
Accounting for Insurance Contracts Accounting for Insurance Contracts


The staff requests that this survey be completed by Friday 6 May 2011. The staff plans to summarise the results of the survey and present them to the boards. The summary will not identify any individual respondents, and will present the feedback at an aggregated level. Your prompt response will be greatly appreciated.



Related information

Click here to access the Effective Dates survey [this link will take you to an external website]