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Post-implementation review framework

Date recorded:

The IASB discussed developing a framework for conducting post-implementation reviews as required as part of the Due Process Handbook for the International Accounting Standards Board (the "Handbook"). The Handbook establishes that post-implementation reviews will normally be carried out two years after the new requirements have been implemented.

The Board agreed that as part of developing a framework for post-implementation reviews, the IASB staff will seek views from the IFRS Advisory Council, the IFRS Interpretations Committee and the group of National Standard-Setters. The staff will be conducting this outreach during February and March 2011 and plans to bring a draft framework for discussion by the Board during the April 2011 Board meetings.

 

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.