IFRS for SMEs Section 3, Issue 1
Jurisdiction requires fallback to full IFRSs
28 September 2011
Draft Q&Aissued for public comment
Comment letters
Comments were due by 30 November 2011 .
Published 10 April 2012: Final Q&A 2012/02
| Date | Submitter | Link |
| 15/11/2011 | Sue Ludolph, South African Institute of Chartered Accountants |  |
| 16/11/2011 | Deloitte LLP, United Kingdom | |
| 28/11/2011 | Kenneth C Sharp, Grant Thornton International Ltd | |
| 29/11/2011 | Siew Luie Soh (Ms), Singapore Accounting Standards Council | |
| 30/11/2011 | Steve Ong, Hong Kong Institute of Certified Public Accountants | |
| 30/11/2011 | KPMG IFRG Limited, United Kingdom | |
| 30/11/2011 | Michel Barbet-Massin, MAZARS | |
| 30/11/2011 | Jean M Stephens, RSM International | |
| 30/11/2011 | John Boulton, The Institute of Chartered Accountants in England and Wales | |
| 30/11/2011 | Françoise Flores, EFRAG | |
| 30/11/2011 | David Chopping, Moore Stephens LLP | |
| 01/12/2011 | Andrew Buchanan, BDO IFR Advisory Limited | |
| 12/12/2011 | Mark Kenny, Chartered Accountants Ireland | |
| 05/01/2011 | Ambrose Nzamalu, Institute of Certified Public Accountant of Rwanda | |