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 IFRS for SMEs Section 1, Issue 2

Captive insurance subsidiaries

14 April 2011

Draft Q&Aissued for public comment

Comment deadline

To submit comments please send your comment as a PDF or a Word document to  by 15 June 2011. 


Published 7 December 2011: Final Q&A 2011/02 

Comment letters

22/04/2011School of Accountancy, Wits University, South Africa  
14/06/2011Modest Hamalabbi, Zambia Institute of Chartered Accountants  
14/06/2011Michel Barbet-Massin, Mazars  
14/06/2011Edison Arisa Pereira, Comit� de Pronunciamentos Cont�beis (CPC)  
15/06/2011Ernst & Young Global Limited  
15/06/2011Mohammad Faiz Azim, Malaysian Accounting Standards Board  
15/06/2011Veronica Poole, Deloitte Touche Tohmatsu Limited  
15/06/2011Steve Ong, Hong Kong Institute of Certified Public Accountants  
15/06/2011Siew Luie Soh, Singapore Accounting Standards Council  
15/06/2011Kenneth C Sharp, Grant Thornton  
Fran�oise Flores, EFRAG
Mark Kenny, Chartered Accountants Ireland
20/06/2011Eddy James, ICAEW  

Contact us

Paul Pacter 
Board Member, Chairman of the SME Implementation Group 


Michelle Fisher
Senior Technical Manager, IFRS for SMEs