IASB Extends SME Comment Deadline

The International Accounting Standards Board (IASB) has extended the deadline for replying to the staff questionnaire on accounting standards for small and medium-sized entities (SMEs) to June 30, 2005. The questionnaire seeks views on whether any of the accounting recognition and measurement principles in International Financial Reporting Standards (IFRS) should be modified for SMEs.

Letter received by the original deadline of May 30, 2005 will be included in an analysis presented at meetings of the Standards Advisory Council and the IASB Working Group on Standards for SMEs in the last week of June. Analysis including letters received between May 30 and June 30 will be presented at a later date. Board members will receive copies of all questionnaires.


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