Request for Information and comment letters

On 26 June 2012 the IASB issued a Request for Information as the first step in its initial comprehensive review of the IFRS for SMEs. The objective of the Request for Information is to seek public views on whether there is a need to make any amendments to the IFRS for SMEs and, if so, what amendments should be made.

The Request for Information asks specific questions on particular sections of the IFRS for SMEs, as well as general questions about respondents’ experience with it. Respondents are encouraged to raise any other issues that they want to put forward. The document does not contain any preliminary views of the IASB or the SMEIG.

Comment letter deadline

The Request for Information comment period closed on 30 November 2012.

The IASB has published a separate Microsoft Word Optional Response Document for respondents to use for submitting their comments if they wish to do so. Click here to download this document. Note, if prompted to enter a password please click cancel to open the word document.

To view all the comment letters, please click here.