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IFRS Foundation publishes revised Due Process Handbook

The Trustees of the IFRS Foundation have published the revised Due Process Handbook.
The main changes are:
- clarifying the authority of agenda decisions published by the Interpretations Committee and their role in supporting consistent application of IFRS Standards, and enhancing the related due process by formally involving the Board in their finalisation; and
- reflecting recent developments in the Board’s effect analysis process—assessing the likely effects of a new or amended IFRS Standard—that emphasise the role of such analyses in standard-setting and make it clear that such analyses take place at all stages of standard-setting.

For further information, please refer to IASB website

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