| Number of CL received to IASB 2011 agenda consultation | 243 | | 100 |
| Number of CL that address the topic of ETS | 27 | 100 | 11 |
| Panel A. Types of respondents |
| Accounting Firm | 6 | 22 | 2 |
| Accounting Professional Body | 3 | 11 | 1 |
| Standard Setters | 7 | 26 | 3 |
| Preparers | 7 | 26 | 3 |
| Users | 1 | 4 | 0 |
| Panel B. analysis of responses |
| ETS is a “priority project” | 10 | 37 | 4 |
| ETS is a “project to reactivate” | 15 | 56 | 6 |