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IFRS Developments issue 173 - Revisions to the IFRS Foundation’s Due Process Handbook
In August 2020, the Trustees of the IFRS Foundation published the revised Due Process Handbook.
The Handbook sets out the due process that applies to the International Accounting Standards Board (IASB or Board) and the IFRS Interpretations Committee, relating to standard setting, the development of various materials to support the consistent application of IFRS Standards, and the IFRS Taxonomy.
The amendments are not a full rewrite of the Handbook; rather a revision and clarification of the wording around agenda decisions, the Board’s effect analysis of proposed standards, its work plan and educational material plus a few other topics.