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IFRS Foundation Due Process Handbook

Date recorded:

David Loweth, Director of Trustees’ Activities, reviewed with the Council the revised IFRS Foundation’s Due Process Handbook, released in February 2013, together with a summary of the related feedback statement.  He presented an overview of the various sections of the new Handbook and some of the rationale behind the requirements and highlighted changes made as a result of comments received from constituents.

One Council Member queried the transparency of the Trustees’ meetings, noting that all of the discussions on the ASAF and changes to the IFRS Foundation’s Constitution (on which public comment had been solicited) had been conducted in private.  Yael Almog noted that Michel Prada had, at the end of the public session, summarised the results of what had been discussed in private, and the issue was addressed in the public summary available on the Trustees’ pages of, but did note the concern.

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