BC12 The IASB received 216 comment letters in response to the Exposure Draft. The IASB also obtained feedback on the proposals from individual stakeholder meetings, publicly available webinars, conferences, roundtable meetings and meetings with IASB advisory bodies and consultative groups. In the IASB's fieldwork, 50 companies tested the application of the proposals in the Exposure Draft to their statements of profit or loss, statements of cash flows and selected disclosures.
BC13 Most stakeholders generally agreed with the proposals in the Exposure Draft. Users of financial statements expressed strong agreement with the project objectives and most of the specific proposals.
BC14 Respondents generally agreed with:
(a) the proposals for defined categories and required subtotals in the statement of profit or loss. Fieldwork participants were generally able to apply most of these proposals without difficulty.
(b) the objectives of the proposals for general requirements on aggregation and
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