Summaries of Investor Feedback

Investor views are important. So is the understanding of how these views are fed back to the International Accounting Standards Board (Board) in its decision-making process. To help with this, we have included links to the staff papers that summarise investor and analyst views received from the related outreach activities on that project. These summaries have been presented to the Board at various Board meetings throughout the year, and are part of the Board's decision-making process.

Also included below are links to feedback statements or other project-specific publications that summarise feedback heard from various stakeholder groups, including investors.

We hope this helps you better understand how your views are incorporated into, and are an integral part of, our decision-making process.

Current IASB projects

Date Summary of Investor Feedback document
June 2019 Changes in Liabilities Arising from Financing Activities (IAS 7)—Updated proposed wording of the tentative agenda decision
May 2019 Disclosure Initiative: Targeted Standards-level Review of Disclosures—IAS 19 Outreach Feedback
Disclosure Initiative: Targeted Standards-level Review of Disclosures—IFRS 13 Outreach Feedback
Goodwill and Impairment: Better disclosures for business combinations
Provisions: Extracts from ASAF, CMAC and GPF meeting notes
February 2018 Principles of Disclosure Discussion Paper—investor feedback summary
IFRS 17 Insurance Contracts—investor education activities update
July 2017 IFRS 17 Insurance Contracts—Cover note
Investor reactions to IFRS 17 Insurance Contracts
Example of investor handout on IFRS 17 Insurance Contracts
November 2016 Primary Financial Statements: Result of outreach on scope of project
March 2016 Amendment to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts:
Summary of feedback from users of financial statements

Conceptual Framework feedback summary—user outreach
Request for views—2015 Agenda Consultation: Comment letter and outreach summary
November 2015 Report on IFRS 2 Share-based Payment research to date
Feedback from users of financial statements about information on goodwill and impairment
September 2015 Feedback from investors on the different effective dates of IFRS 9 Financial Instruments
and the new insurance contracts Standard
June 2015 Feedback from research project on treatment of changes in accounting policies
May 2015 Feedback from surveys about treatment of accounting estimates
February 2015 Investor feedback on accounting for dynamic risk management
March 2014 Conceptual Framework: summary of investor feedback
February 2014 Insurance Contracts: investor outreach feedback slides
January 2014 Insurance Contracts: summary of investor outreach
May 2013 Financial Reporting Disclosure – Feedback Statement

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