Welcome to the website of the IFRS Foundation and the IASB

Friday 18 April 2014

Banner graphic

Equity Method: Share of Other Net Asset Changes


 Comment letters

On 22 November 2012 the International Accounting Standards Board (IASB) published for public comment an Exposure Draft of proposed amendments to IAS 28 Investments in Associates and Joint Ventures.

 

Comment letter deadline

 

The Draft Interpretation commenting period closed on 22 March 2013.

Respondent type

  • Respondent Type Number Percentage
  •  
    Standard-setting body
    21
    27%
  •  
    Accountancy body
    17
    22%
  •  
    Preparer / Industry
    13
    17%
  •  
    Accounting firm
    10
    13%
  •  
    Preparer / Representative body
    8
    10%
  •  
    Individual
    5
    6%
  •  
    Regulator / Securities
    2
    3%
  •  
    Academia or Think tank
    1
    1%
  •  
    User / representative body
    1
    1%
  • Total 78 100%

Geographic region

  • Geographic Region Number Percentage
  •  
    Europe
    34
    44%
  •  
    Asia
    16
    21%
  •  
    Global
    9
    12%
  •  
    Africa
    5
    6%
  •  
    Oceania
    5
    6%
  •  
    South America
    5
    6%
  •  
    North America
    4
    5%
  • Total 78 100%