Chartered Institute of Management Accountants

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Consultation responses

CIMA responds to public consultations from various policy-makers to ensure that its members' views are represented, and to channel their expertise into public policy.

The consultation database allows you to search consultations that CIMA is currently responding to and view those we have responded to in the past. The status of each consultation is shown as:

  • Active: the consultation is still underway and CIMA members are invited to submit their views
  • Drafting: CIMA is finalising its response so CIMA members can no longer submit views
  • Published: the consultation period has closed and CIMA has submitted a response

You can view all our responses from 2000 onwards.

CIMA members are invited to submit comments on Active consultations by logging on to MY CIMA and clicking on the link to Consultations database on the right hand side of the MY CIMA home page.

We have listed our most recent responses below.

Latest Consultations


Preliminary Views on an Improved Conceptual Framework - The Reporting Entity


Consultation issued: May 2008
Body: IASB
Status: Active


An improved Conceptual Framework - Objective, Qualitative Characteristics and Constraints


Consultation issued: May 2008
Body: IASB
Status: Active


Preliminary Views on Amendments to IAS 19 Employee Benefits


Consultation issued: March 2008
Body: IASB
Status: Active


Amendment to FRS 25 - Puttable Financial Instruments


Consultation issued: March 2008
Body: ASB
Status: Published