Summary of the September 2023 DPOC meeting
12 Oct, 2023
The Due Process Oversight Committee (DPOC) met via video conference call on 28 September 2023. A summary of the meeting is now available.
The DPOC discussed the development of material to illustrate interoperability. It agreed that the “due process specified for the development of educational material in paragraphs 8.8–8.11 of the Due Process Handbook should apply to the development of the material to support the interoperability of the ISSB Standards. It also agreed that such material is most akin to the material described in paragraph 8.10(c) of the Handbook and therefore that it should be subject to the review of at least three ISSB members.”
Please click to access the summary on the IFRS Foundation website.
