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Friday 19 December 2014

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Phase II: Impairment


 Supplementary document comment letters

On 31 January 2011 the IASB published for public comment Financial Instruments: Impairment. This is a supplementary document to the Exposure Draft Financial Instruments: Amortised Cost and Impairment. The supplementary document is a joint document published by the IASB and the US-based Financial Accounting Standards Board. The scope of the document is open portfolios of financial assets measured at amortised cost, excluding short-term trade receivables.

Comment Letter deadline

The comment period for the supplementary document Financial Instruments: Impairment closed on 1 April 2011.

Respondent type

  • Respondent Type Number Percentage
  •  
    Preparer
    115
    64%
  •  
    Accountancy body
    13
    7%
  •  
    Standard-setting body
    13
    7%
  •  
    Auditor
    12
    7%
  •  
    Regulator
    11
    6%
  •  
    Individual
    6
    3%
  •  
    Other Professional Services
    6
    3%
  •  
    User
    2
    1%
  •  
    Academic
    2
    1%
  • Total 180 100%

Geographic region

  • Geographic Region Number Percentage
  •  
    North America
    74
    41%
  •  
    Europe
    57
    32%
  •  
    Asia
    20
    11%
  •  
    International
    13
    7%
  •  
    Oceania
    10
    6%
  •  
    Latin America
    6
    2%
  •  
    Africa
    3
    2%
  •  
    South America
    2
    1%
  •  
    Unknown
    1
    1%
  • Total 357 100%