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Friday 19 December 2014

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Phase I: Classification and measurement


 Comment letters

On 28 November 2012 the International Accounting Standards Board (IASB) published for public comment proposals for limited changes to the classification and measurement requirements for financial instruments under IFRS 9: Financial Instruments.

 

Comment Letter deadline

 

The Exposure Draft commenting period closed on 28 March 2013.

Respondent type

  • Respondent Type Number Percentage
  •  
    Preparer
    52
    31%
  •  
    Preparer / Representative body
    43
    25%
  •  
    Standard setter
    23
    14%
  •  
    Accountancy body
    20
    12%
  •  
    Regulator
    11
    7%
  •  
    Accounting firm
    10
    6%
  •  
    User / Representative body
    5
    3%
  •  
    Other
    4
    2%
  •  
    Actuarial firm or body
    1
    1%
  • Total 169 100%

Geographic region

  • Geographic Region Number Percentage
  •  
    Europe
    56
    33%
  •  
    Asia
    37
    22%
  •  
    Global
    35
    21%
  •  
    North America
    18
    11%
  •  
    Oceania
    11
    7%
  •  
    Africa
    6
    4%
  •  
    Latin America
    4
    2%
  •  
    Middle East
    2
    1%
  • Total 169 100%