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Friday 04 December 2020

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Investor Centre

Summaries of investor feedback

Summaries of investor feedback

Investor views are important. So is the understanding of how these views are fed back to the IASB in its decision-making process. To help with this, we have included links to the staff papers that summarise investor and analyst views received from the related outreach activities on that project. These summaries have been presented to the IASB at various Board meetings throughout the year, and are part of the IASB’s decision-making process.

Also included below are links to feedback statements or other project-specific publications that summarise feedback heard from various stakeholder groups, including investors.

We hope this helps you better understand how your views are incorporated into, and are an integral part of, our decision-making process.

Current IASB Projects


Date Summary of Investor Feedback Document
November 2016 Primary Financial Statements: Result of outreach on scope of project
March 2016 Amendment to IFRS 4: Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts: Summary of feedback from users of financial statements

Conceptual Framework feedback summary—user outreach

Request for views—2015 Agenda Consultation: Comment letter and outreach summary
November 2015 Report on IFRS 2 Share-based Payment research to date

Feedback from users of financial statements about information on goodwill and impairment
September 2015 Feedback from investors on the different effective dates of IFRS 9 Financial Instruments and the new insurance contracts Standard
June 2015 Feedback from research project on treatment of changes in accounting policies
May 2015 Feedback from surveys about treatment of accounting estimates
February 2015 Investor feedback on accounting for dynamic risk management
March 2014 Conceptual Framework: summary of investor feedback
February 2014 Insurance Contracts: investor outreach feedback slides
January 2014 Insurance Contracts: summary of investor outreach
May 2013 Financial Reporting Disclosure – Feedback Statement

Completed IASB Projects


Date Summary of Investor Feedback Document
June 2015 Feedback from proposed amendments to IAS 7 Cash Flow Statements
March 2015 Investor feedback on the fair value measurement of quoted investments in subsidiaries, joint ventures and associates
October 2014 Investor feedback from the review of the IFRS for SMEs
September 2014 Disclosure Initiative: Proposed amendments to IAS 1: feedback summary
September 2013 Leases: summary of investor outreach 2013
July 2013 Post-implementation Review: IFRS 8 Operating Segments
July 2013 Financial Instruments: Impairment: Outreach Feedback Summary—Fieldwork
June 2013 Classification and measurement of financial instruments: summary of feedback from users
December 2012 Feedback Statement: Agenda Consultation 2011
August 2010 User feedback on impairment
July 2010 Feedback on Fair Value Option ED
March 2010 User feedback on hedge accounting
February 2010 Own credit survey

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Fred Nieto

Principal, Head of Investor Engagement

Stephen Cooper
Board member


Jen McFaul
Outreach Coordinator