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It organizes all questions in Parts A and B of the Invitation to Comment into a table, providing boxes for selecting responses (e.g., a, b, c) and for giving reasoning and comments. Respondents are encouraged to complete the document electronically so table rows can expand to accommodate detailed explanations. Submissions are accepted in all formats, and the file includes respondent details and worked examples for specific questions covering the scope of IFRS for SMEs (Sections 1–35).","Response document for respondents  \nInstructions for completion  \nThe IASB has published this separate Microsoft Word® document for respondents to use for submitting their comments if they wish to do so. This document presents all of the questions in Parts A and B of the Invitation to Comment in a table with boxes for respondents to fill in with their chosen response from the options provided by the questions, and their reasoning. Respondents are encouraged to complete this document electronically, rather than manually, so the rows in the table can expand to accommodate detailed reasoning.  \nMany respondents will find this the easiest way to submit their comments and submissions, and submitting comments in this form will also help IASB staff to analyse them. However, respondents are not required to use this document and responses will be accepted in all formats. For example, respondents may prefer to address selected issues in their own format.  \nPart A: Specific questions on Sections 1-­‐35 of the IFRS for SMEs  \nName of Submitter: Richard Martin  \nOrganisation: ACCA  \nCountry / jurisdiction: Global  \nCorrespondence address and/or email: 29 Lincolns Inn Fields London WC2A 3EE, [r.martin@accaglobal.com](r.martin@accaglobal.com)  \n\n| Ref | Question | Response\u003Cbr>(Please indicate\u003Cbr>your response a, b, c, etc) | Reasoning and comments\u003Cbr>(Please give clear reasoning to support your response)\u003Cbr>And |\n| --- | --- | --- | --- |\n| S1 | Use by publicly traded entities (Section 1)\u003Cbr>The IFRSfor SMEs currently prohibits an entity whose debt or equity instruments are traded in a public market from using the IFRSfor SMEs (paragraph 1.3(a)) . The IASB concluded that all entities that choose to enter a public securities market become publicly accountable and, therefore, should use full IFRSs.\u003Cbr>Some interested parties believe that governments and regulatory authorities in each individual jurisdiction should decide whether some publicly traded entities should be eligible to use the IFRS for SMEs on the basis of their assessment of the public interest, the needs of investors in their jurisdiction and the capabilities of those publicly traded companies to | A – no\u003Cbr>change | We support the current scope as providing a clear distinction in principle for the use ofthe IFRS for SMEs and full IFRS.\u003Cbr>The IFRS for SMEs is not designed to address the needs of investors in companies who have publicly traded debt or\u003Cbr>shares. |\n\nPart A: Specific questions on Sections 1-­‐35 of the IFRS for SMEs  \n\n|  | implement full IFRSs.\u003Cbr>Are the scope requirements oftheIFRS for SMEs currently too restrictive for publicly traded entities?\u003Cbr>(a) No—do not change the current requirements. Continue to prohibit an entity whose debt or equity instruments trade in a public market from using the IFRSfor SMEs.\u003Cbr>(b) Yes—revise the scope ofthe IFRS for SMEs to permit each\u003Cbr>jurisdiction to decide whether entities whose debt or equity instruments are traded in a public market should be permitted or required to use the IFRS for SMEs.\u003Cbr>(c) Other—please explain.\u003Cbr>Please provide reasoning to support your choice (a),(b) or (c) . |  |  |\n| --- | --- | --- | --- |\n| S2 | Use by financial institutions (Section 1)\u003Cbr>The IFRSfor SMEs currently prohibits financial institutions and other entities that hold assets for a broad group of outsiders as one of their primary businesses from using the IFRSfor SMEs (paragraph 1.3(b)) . The IASB concluded that standing ready to take and hold funds from a broad group of outsiders makes those entities publicly accountable and, therefore, they should use full IFRSs. In every jurisdiction financial | A – no\u003Cbr>change | Deposit taking or insurance are activities that involve a wide group of stakeholders and so like publicly-traded companies in S1 above full IFRS is in principle the right answer. Also on a more practical level the disclosures and accounting treatments that are specific to such activities are reflected in full IFRS but c","cbCaisT1NJJBRu2g","https://ap.wps.com/l/cbCaisT1NJJBRu2g","pdf",369753,12,"English","en",105,"# Part A: Specific questions on Sections 1-35 of the IFRS for SMEs\n## Use by publicly traded entities (Section 1)\n## Use by financial institutions (Section 1)\n## Clarification of use by not-for-profit entities (Section 1)","[{\"question\":\"What is the purpose of this response document for respondents?\",\"answer\":\"It provides a structured table to submit responses to all questions in Parts A and B of the IASB Invitation to Comment, including selected options and supporting reasoning.\"},{\"question\":\"How are respondents encouraged to complete and submit this document?\",\"answer\":\"Respondents are encouraged to complete it electronically so the table rows can expand for detailed reasoning. 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