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IFRS Foundation consults on proposed amendments to its Due Process Handbook

The Trustees of the IFRS Foundation are inviting stakeholder comment on proposed amendments to its Due Process Handbook.

The main proposed changes are to:

- update the procedures relating to the use of effects analysis—assessing the likely effects of a new or amended IFRS Standard—to ensure that they are consistent with current activities and make it clear that such analyses take place at all stages of the standard-setting process; and

- clarify the role and status of agenda decisions published by the Interpretations Committee and amend the Handbook to make agenda decisions a tool for the Board.

Comments are due by 29 July 2019.

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