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Sunday 30 April 2017

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 IFRS for SMEs Section 1, Issue 1 (Q&A 2011/01 )

Use of the IFRS for SMEs in a parent’s separate financial statements

24 February 2011

Draft Q&A issued for public comment

To read the Press Release click here.

4 April 2011

Comment deadline on  draft Q&A. (Links to comment letters are below on this page)  


23 June 2011 

Final Q&A 2011/01 published:

To read the Press Release click here.

Comment letters on draft  Q&A


06/03/2011Ca.Rakesh Choudhary, Rakesh Choudhary & Associates Chartered Accountants 
15/03/2011Muddassar Mehmood ACA, Riaz Ahmad and Company 
16/03/2011Michelle Sansom, Accounting Standards Board 
29/03/2011L.Venkatesan, Chartered Accountant 
30/03/2011Veronica Poole, Deloitte Touche Tohmatsu Limited 
31/03/2011Hans de Munnik, Dutch Accounting Standards Board   
01/04/2011Kenneth C Sharp, Grant Thornton International Ltd  
04/04/2011Sue Ludolph, South African Institute of hartered Accountants (SAICA) 
04/04/2011Jean M Stephens, RSM International Limited 
04/04/2011Ernst & Young Global Limited, UK 
04/04/2011Mark Kenny, Accounting Committee of Chartered Accountants Ireland 
04/04/2011Françoise Flores, EFRAG 
04/04/2011Siew Luie Soh, Accounting Standards Council (ASC) 
04/04/2011Steve Ong, The Hong Kong Institute of Certified Public Accountants 
04/04/2011Mohammad Faiz Azmi Malaysian Accounting Standards Board (MASB) 
06/04/2011Michel Barbet-Massin, Mazars 

Contact us

Paul Pacter 
Board Member, Chairman of the SME Implementation Group 


Michelle Fisher
Senior Technical Manager, IFRS for SMEs