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Wednesday 23 April 2014

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Fair Value Measurement

Comment letters


Comment letters


LetterSubmitterSort OrderOrganisationSort Order
CL5Neil Chisman 
CL17Miss Rosanna O'Guynn 
CL20Ruth Farrant 
CL46Dr. R. A. Rayman 
CL39 Accounting Standards Board (ASB)
CL121 Accounting Standards Board of Japan (ASBJ)
CL2 Alinta
CL131 Allianz
CL32 Anglo Platinum Limited
CL75 Arbeitskreis Externe Unternehmensrechnung (AKEU)
CL126 Association of British Insurers (ABI)
CL106 Association of Chartered Certified Accountants (ACCA)
CL35 Association of Corporate Treasurers
CL69 Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Association Française des Entreprises Privées (AFEP) and Mouvement des Entreprises de France (MEDEF)
CL95 Australasian Council of Auditors-General
CL127 Australian Accounting Standards Board
CL89 Austrian Actuarial Association
CL54 Austrian Financial Reporting and Auditing Committee (AFRAC)
CL21 Austrian Insurance Association
CL70 Basel Committee on Banking Supervision
CL80 BG Energy Holdings Limited
CL91 BNP Paribas
CL62 British Accounting Association Special Interest Group in Financial Accounting and Reporting
CL86 British Bankers' Association (BBA) (UK)
CL97 Bundesverband deutscher Banken
CL112 Business Europe
CL117 Canadian Accounting Standards Board
CL108 Canadian Bankers Association
CL4 Certified General Accountants Association of Canada
CL88 CIPFA
CL81 Committee of European Insurance Occupational Pensions Supervisors (CEIOPS)
CL136 Confederation of British Industry (CBI)
CL61 Conseil National de la Comptabilité (CNC)
CL28 Consiglio Nazionale dei Dottori Commercialisti and the Consiglio Nazionale dei Ragionieri
CL135 Corporate Reporting Users Forum (CRUF)
CL122 Council on Corporate Disclosure and Governance (CCDG)
CL53 CPA Australia
CL45 Credit Suisse Group
CL115 Deloitte Touche Tohmatsu
CL84 Deutsche Bank
CL123 Duff & Phelps GmbH
CL19 Dutch Accounting Standards Board (DASB)
CL74 Ernst & Young
CL128 European Financial Reporting Advisory Group (EFRAG)
CL116 European Investment Bank
CL43 F Hoffmann La Roche
CL60 FAR SRS
CL134 FEE (Fédération des Experts Comptables Européens)
CL129 Financial Reporting Standards Board (FRSB)Appendix: Tony Gray, Contact Energy Limited, Major Electricity Users’ Group, New Zealand Treasury, The Primary Sector Committee of the New Zealand Institute of Chartered Accountants
CL14 FirstRand Banking Group
123