Due Process Handbook - IFRS

August 2020. IFRS Foundation International Accounting Standards Board and IFRS Interpretations Committee Due Process Handbook IFRS Foundation Due Process Handbook This Handbook sets out the due Process principles that apply to the International Accounting Standards Board and the IFRS. Interpretations Committee. The Trustees of the IFRS Foundation have a Due Process Oversight Committee that is responsible for monitoring compliance with due Process . IFRS Foundation Due Process Handbook ( Handbook ) is published by the IFRS Foundation (Foundation). and has not been approved by the International Accounting Standards Board (Board). Disclaimer: To the extent permitted by applicable law, the Board and the Foundation expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.

development of high-quality Standards and a thorough due process. The formal due process for the Board and the Interpretations Committee: (a) specifies the minimum steps to be taken to ensure that their activities have benefited from a thorough and effective consultation process; (b) identifies the non-mandatory steps to be considered, the ...

Loading..

Tags:

  Handbook, Process, Mandatory, Due process handbook

Information

Related search queries