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Our Financial Reporting Expert Group has contributed to our response to the IFRS Foundation on IFRS Foundation Request for Views – Trustees’ Review of Structure and Effectiveness: Issues for the Review.

We welcomed the consideration given in the consultation paper to the European Commission’s CMU Action Plan, as this raises important questions regarding the cost of IFRS compliance for small and mid-size quoted companies. We encouraged the IASB to engage positively with the European Commission on the CMU Action Plan.

We welcomed that the Foundation considered and encouraged the role of stakeholders representing small and mid-size quoted companies on the IASB and other advisory stakeholder groups to the IASB, such as the Global Preparers Forum.

Click to download the response (pdf)

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