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Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2

Author

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  • Huian Maria Carmen

    (Universitatea „Al. I. Cuza” Iaºi, Facultatea de Economie ºi Administrarea Afacerilor)

Abstract

The paper examines the profile of the respondents to the exposure drafts published by the IASB as part of the IFRS 9 „Financial Instruments” project – phase 1 and 2. The analysis of the 650 comment letters submitted showed that preparers (consisting of financial institutions and their trade associations and also non-financial corporations and their trade associations) were the most active group of stakeholders, even though the accounting profession and the regulators were also very interested. The users had a low rate of participation in all 3 documents analyzed. The geographic analysis showed a 2-continent battle between Europe and North America with the Europeans submitting the greatest number of letters for the ED/2009/7 and ED/2009/12 and the North-Americans surpassing them in reponses for the SD/2011.

Suggested Citation

  • Huian Maria Carmen, 2013. "Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1288-1293, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1288-1293
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    More about this item

    Keywords

    financial instruments; comment letters; IFRS 9; IASB.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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