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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 


Michelle Fisher
Senior Technical Manager, IFRS for SMEs