Draft SMEIG Q&A 12.1 and comment letters


The SME Implementation Group has developed a draft Q&A to provide non-mandatory implementation guidance on the IFRS for SMEs® Standard.

Deadline for submitting comment letters: 1 September 2017


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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