On 16 October 2008, the International Accounting Standards Board published for public comment Discussion Paper Preliminary Views on Financial Statement Presentation.

The Discussion Paper contains an analysis of the current issues in financial statement presentation and presents the Boards’ initial thinking on how those issues could be addressed in a possible future format.

The Discussion Paper was open for comment until 14 April 2009.


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

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.

ID Submitter

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