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...

The paper examines the level of involvement of all major stakeholder groups in the development of IFRS 9 Financial Instruments – Phase 1 through the submission of comment letters on the ED/2009/7 and also their level of support/opposition for the aforementioned ED. In addition, it keeps track...