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 IFRS for SMEs Section 3, Issue 2

Departure from a principle in the IFRS for SMEs

28 September 2011

Draft Q&Aissued for public comment

No final Q&A will be issued  

Comment letters

Comments were due by 30 November 2011.

15/11/2011Sue Ludolph, South African Institute of Chartered Accountants 
16/11/2011Deloitte LLP, United Kingdom 
28/11/2011Kenneth C Sharp, Grant Thornton International Ltd  
29/11/2011Siew Luie Soh (Ms), Singapore Accounting Standards Council  
30/11/2011Steve Ong, Hong Kong Institute of Certified Public Accountants  
30/11/2011KPMG IFRG Limited, United Kingdom  
30/11/2011Michel Barbet-Massin, MAZARS  
30/11/2011Jean M Stephens, RSM International 
30/11/2011John Boulton, The Institute of Chartered Accountants in England and Wales  
30/11/2011Françoise Flores, EFRAG  
30/11/2011David Chopping, Moore Stephens LLP  
01/12/2011Andrew Buchanan, BDO IFR Advisory Limited  
12/12/2011Mark Kenny, Chartered Accountants Ireland  
05/01/2011Ambrose Nzamalu, Institute of Certified Public Accountant of Rwanda 

Related information

Contact us

Paul Pacter 
Board Member, Chairman of the SME Implementation Group 
email: ppacter@ifrs.org 


Michelle Fisher
Senior Technical Manager, IFRS for SMEs
email: mfisher@ifrs.org