Technical enquiries on recently issued IFRS Standards

Although the Board does not provide a formal technical enquiry service, stakeholders may make us aware of implementation questions relating to newly issued Standards via email.

If you would like to submit a question on a newly issued Standard, please consult ousupporting consistent application page.

General technical enquiries

It is also typical that individual staff and members of the Board receive general technical queries from stakeholders. Further information is provided below on the Board's process for dealing with such enquires:

Individual staff and members of the Board are not authorised to provide interpretations of IFRS Standards. If you have questions about the application of IFRS Standards, we encourage you to direct your questions to your organisations mechanism for dealing with technical queries, or an auditor.

Individual application of IFRS Standards:

Individual staff and members of the Board cannot act as an arbitrator between a company and a regulator or between a company and its auditor regarding interpretations of IFRS Standards.

Standards not issued by the Board:

Individual staff and members of the Board are not authorised to provide interpretations of IFRS Standards or the application of any other accounting Standard or regulation.

Unfortunately, the IFRS Foundation and the Board are unable to respond to students' individual requests for help with their studies.

Request for interviews:

Individual staff and members of the Board cannot commit to interviews or answer specific questions on IFRS Standards for student research.

Request for detailed comment letter analysis:

The classification of individual comment letters into respondent types and geographies is an analysis performed internally. A top-level summary of this is published in Board papers.

However, our website contains a vast amount of information about the work of the IFRS Foundation and the Board, including information that may be helpful to students.

Open for comment documents

The Board welcomes feedback from stakeholders and is committed to open consultation.

At certain key stages in our projects we publish documents which are open for public comment. These are usually in the form of discussion papers and exposure drafts, and the results of the feedback we receive will determine which direction the project will take.

If you would like to comment on a proposal that is open for comment, visit our open for comment page.

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