Draft Q&A and comment letters—2019 SME Implementation Group Draft Q&A Section 35, Issue 1


The SME Implementation Group (SMEIG) developed draft non-mandatory application guidance on the IFRS for SMEs® Standard in the form of a draft Q&A which can be accessed below. The SMEIG invites comments on its draft guidance. All comments will be on the public record and posted on the IFRS Foundation’s website unless a responder specifically requests confidentiality and we grant that request. We do not normally grant such requests unless they are supported by good reason, for example, commercial confidence.

The deadline for commenting on the proposal was 7 October 2019.


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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