Welcome to the website of the IFRS Foundation and the IASB

Wednesday 24 August 2016

Banner graphic

Financial Statement Presentation

Comment letters

 Comment letters

LetterSubmitterSort OrderOrganisationSort Order
CL8Ian Langfield-Smith 
CL23Mr Venkatesan Lakshmanan 
CL52L Venkatesan 
CL88Mr Aziz TayyebiACCA (Association of Chartered Certified Accountants)
CL13Ms Mary EvansAccounting Standards Board
CL85Mr GEN KUMAGAIAccounting Standards Board of Japan
CL47Dexter TanAccounting Standards Council
CL32Mrs Kristi SmithAflac
CL131Jay HansonAmerican Institue of CPA's
CL105Mr Richard HayesANZ Banking Group
CL51Ian HarrisonAssociation for Financial Markets in Europe
CL125Andy ChardAstraZeneca Plc
CL12Simon O'NeillAustralasian Council of Auditor General
CL16Ms Amy HuxleyAustralian Heads of Treasuries Accounting and Advisory Committee
CL24Mrs Kerry HicksAustralian Joint Accounting Bodies
CL72C.G. LucasBarclays
CL144Nout WellinkBasel Committee on Banking Supervision
CL114Mr Andrew BuchananBDO
CL9Jan VerhoeyeBelgian Accounting Standards Board
CL84Nigel ChadwickBHP Billiton
CL110Mr Peter PhilbrickBNP Paribas
CL106Caroline CarrickBP Plc
CL128Paul ChisnallBritish Bankers Association
CL133Glyn ParryBT Group plc
CL108Ms Rebecca VillmannCanadian Accounting Standards Board
CL112Ms Naina RalhanCanadian Bankers Association
CL15Alberto CorintiCEA, Brussels
CL118Carlos MontalvoCEIOPS
CL45 Central Bank of Russia
CL137Kurt N. SchachtCentre for Market Integrity
CL5Rock LefebvreCGA-Canada
CL55Mr Nigel DaviesCharity Commission
CL111Mr Mark KennyChartered Accountants Ireland
CL68Ms Shen LinChina Accounting Standard Committee
CL14Mr Chris BarnardChris Barnard
CL97Mr Steven CainCIPFA
CL121Edison Arisa PereiraComitê de Pronunciamentos Contábeis (CPC)
CL115Alison SmithCommittee of European Banking Supervisors (CEBS)
CL65Fernando RestoyCommittee of European Securities Regulators
CL7Simon BrookesCommonwealth Bank of Australia
CL129Marta Cobo CasanovaConfederacion Espanola de Cajas de Ahorros
CL77Claes NorbergConfederation of Swedish Enterprise
CL136CPC Felipe Perez CervantesConsejo Mexicano Para La Investigacion Y Desarrollo De Normas De Informacion Financiera (CINIF)
CL39Ms Olivia WhitakerCredit Suisse
CL73Robert KothnerDaimler AG
CL93Veronica PooleDeloitte
CL44Cynthia MustafaDeutsche Bank