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Saturday 25 October 2014

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Standard-setting process

Comment letters


 Comment letters


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact info@ifrs.org.

The annual improvements process document was open for comment until 30 November 2010

LetterSubmitterSort OrderOrganisationSort Order
CL14L Venkatesan 
CL15Rakesh Choudhary 
CL37Denise Silva Ferreira Juvenal 
CL29 ACCA
CL2 Accounting Standards Board
CL8 Australian Accounting Standards Board
CL36 Autorité des Normes Comptables (ANC)
CL28 BDO
CL5 Belgian Accounting Standards Board
CL19 British Bankers' Association
CL38 BUSINESSEUROPE
CL25 Canadian Accounting Standards Board
CL16 CESR
CL31 CINIF
CL23 Deloitte Touche Tohmatsu
CL6 Dutch Accounting Standards Board
CL34 EFRAG
CL18 Ernst & Young
CL27 FEE
CL10 Grant Thornton
CL3 Group of 100
CL26 HKICPA
CL24 HSBC Holdings Plc
CL12 ICAEW
CL22 Institute of Certified Public Accountants in Ireland
CL7 Institute of Chartered Accountants of Scotland
CL11 Korea Accounting Standards Board
CL30 KPMG
CL20 Larsen and Toubro
CL1 Malaysian Accounting Standards Board
CL13 Mazars
CL35 Norsk RegnskapsStiftelse
CL33 Organismo Italiano di Contabilita
CL21 PricewaterhouseCoopers
CL17 Singapore Accounting Standards Council
CL9 South African Institute of Chartered Accountants
CL32 UBS