The SME Implementation Group has developed a draft Q&A to provide non-mandatory implementation guidance on the IFRS for SMEs® Standard. The draft Q&A is open for public comment until 1 September 2017.

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All comment letters should be submitted via the online upload page. Please refrain from sending comment letters to IASB or IFRS Foundation individuals. Board and staff members have access to all comment letters submitted via the online upload page. You must be an eIFRS Basic user to submit a comment letter and registration is free.

All comment letters will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by a good reason, for example, commercial confidence.

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Comment letters are public and all comment letters received on the due process document can be accessed below.

Please note that it can take up to 5 days until a comment letter appears on this page. If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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