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Wednesday 23 May 2012

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IFRS for SMEs

IFRS for SMEs Section 30, Issue 1

Recycling of cumulative exchange differences on disposal of a subsidiary


21 November 2011: Draft Q&A issued for public comment


Published 27 April 2012:  Final Q&A 2012/04

 

Comment letters (comments were due by 31 January 2012)

Date Submitter Link
03/01/2012 Sue Ludolph, South African Institute of Chartered Accountants  
26/01/2012 Michel Barbet-Massin, MAZARS  
27/01/2012 Siew Luie Soh (Ms), Singapore Accounting Standards Council   
27/01/2012 KPMG IFRG Limited, United Kingdom   
30/01/2012 Steve Ong, Hong Kong Institute of Certified Public Accountants  
30/01/2012 Kenneth C Sharp, Grant Thornton International Ltd  
30/01/2012 Mohammad Faiz Azmi Malaysian Accounting Standards Board  
31/01/2012 Mark Kenny, Chartered Accountants Ireland (AC)  
31/01/2012 Jean M Stephens, RSM International  
31/01/2012 John Boulton ACA, ICAEW  
31/01/2012 Veronica Poole, Deloitte Touche Tohmatsu Limited  
31/01/2012 Françoise Flores, EFRAG  
06/02/2012 Ernst & Young Global Limited, United Kingdom  

Related information

Contact us

Paul Pacter 
Board Member, Chairman of the SME Implementation Group 
email: ppacter@ifrs.org 

 

Michelle Fisher
Senior Technical Manager, IFRS for SMEs
email: mfisher@ifrs.org