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Due Process Handbook Review [ED]

Comments are requested by July 29, 2019

Next steps:

The IASB plans to review the Exposure Draft feedback in Q4/2019

Last up­dated:

May 2019


The current Due Process Handbook (Handbook) has been in use since January 2013. The most recent update, in 2016, was to incorporate an annex specifically focused on due process for the IFRS Taxonomy.

The Due Process Oversight Committee (DPOC) decided to undertake a further review to ensure that the Handbook continues to be fit for purpose.

The DPOC is discussing updating the Handbook to:

  • reflect developments in the Board’s effects analysis process;
  • clarify the role and status of Agenda Decisions, currently published by the Interpretations Committee;
  • provide the Board with a due-process tool equivalent to an Interpretations Committee Agenda Decision;
  • refine the consultation required before adding major projects to the Board’s work plan;
  • clarify the level of review required for education material; and
  • clarify the DPOC’s oversight of the IFRS Taxonomy due process.

For further details, refer to the project on the IASB’s website.


Other de­vel­op­ments

May 2019

On May 18, 2019, the IASB® staff updated the work plan to indicate that the Board expects to review the Exposure Draft feedback in Q4/2019.

April 2019

On April 30, 2019, the IASB issued an Exposure Draft of proposed amendments to its Due Process Handbook. Comments are due by July 29, 2019.

April 2019

On April 12, 2019, the IASB® staff updated the work plan to indicate that the Board expects to issue an Exposure Draft in May 2019.

February 2019

On February 12, 2019, the IASB® staff up­dated the work plan to in­di­cate that the Board ex­pects to is­sue an Exposure Draft in Q2/2019.

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