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


Simplifying Earnings per Share


Consultation issued: November 2008
Body: IASB
Status: Active


Annual Improvements


Consultation issued: August 2008
Body: IASB
Status: Active


Fair Value Measurement and Related Disclosures


Consultation issued: July 2008
Body: CESR
Status: Active


Improvements to Financial Reporting Standards


Consultation issued: June 2008
Body: ASB
Status: Active