Global Standards for the world economy

Saturday 29 April 2017

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 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)

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

Related information

Contact us

Paul Pacter 
Board Member, Chairman of the SME Implementation Group 


Michelle Fisher
Senior Technical Manager, IFRS for SMEs