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Emphasis on greater investor participation in the development of IFRSs

  • IASB (International Accounting Standards Board) (blue) Image

13 Jul 2010

In April 2010, the Trustees of the IFRS Foundation and the IASB launched a programme to enhance investors' participation in the development of International Financial Reporting Standards (IFRSs).

New enhancements to the investor outreach programme include:
  • Investor resources section of IASB website. The IASB has created a dedicated section of the website containing a variety of resources for investors.
  • Dedicated plans to seek investor input for each project. The IASB already consults the investor community widely, including through its formal and informal advisory bodies. The IASB will deepen this engagement by further developing activities focused on investors as part of its project communications plans. The user questionnaire for the ED on the fair value option for financial liabilities is an example.
  • Investor alerts. Board members Stephen Cooper, Patrick Finnegan and Patricia McConnell publish timely updates on financial reporting matters, known as Investor Perspectives. So far seven issues have been published. The newest are: All Investor Perspectives are archived on the IASB's website.

 

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