IFRS for SMEs Section 11, Issue 1
Fallback to IFRS 9 Financial Instruments
21 November 2011: Draft Q&A issued for public comment
Published 27 April 2012: Final Q&A 2012/03
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 | |