The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), have posted to their website a summary strategy review response analysis. The paper analyses the feedback received in response to the Foundation’s public consultation paper Status of Trustees’ Strategy Review, which was issued on 5 November 2010. It is based on an analysis of respondents’ comment letters and follows the summary document that was published in April. The deadline for comment letters on the summary document is 25 July 2011.