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The Quoted Companies Alliance Financial Reporting Committee examined and responded to the International Accounting Standards Board's (IASB) Agenda Consultation, which explores key accounting issues that the IASB should address in its work plan for the upcoming three years. The Quoted Companies Alliance proposes that the IASB agenda should include: simplify IFRS for small and mid-cap quoted companies, allow small and mid-cap quoted companies to use proportionate IFRS and examine IFRS 7 and IFRS 2 with the goal of simplification. The Quoted Companies Alliance also has proposals on the role of materiality in reducing complexity, importance of impact assesments and post-implementation reviews and representatin of small and mid-cap quoted companies on the IASB.

Click here to read the cover letter (pdf)

Click here to read the full response (pdf)

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