摘要：The goal of this paper is to examine the level of involvement of all major stakeholder groups in the development of new accounting rules regarding the impairment of financial assets through the submission of comment letters on the ED/2009/12 on Impairment and also their level of support/opposition for the aforementioned ED. The findings confirmed the ever-growing interest for the subject of accounting for financial instruments. The big number of comment letters submitted by all stakeholder interest groups from all over the world highlighted that fact. Nevertheless, Europeans and preparers reacted the most by sending the largest number of letters. Content analysis of the 192 comment letters analyzed in this paper revealed split views over the ED. Accounting profession and users were the only stakeholders to rather agree with the ED, while almost half of the preparers disagreed. In terms of geographical distribution, the strongest opposition came from Europe and Australia, while international organizations displayed more balanced views.
