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Due Process Oversight Committee holds April 2015 meeting

  • DPOC meeting (mid blue) Image

May 01, 2015

The Due Process Oversight Committee (DPOC) of the IFRS Foundation trustees met in Toronto, Canada, on April 14, 2015.

Meeting ac­tiv­i­ties in­cluded the fol­low­ing:

  • Updates on tech­ni­cal ac­tiv­i­ties — The DPOC was updated on (1) a due-process issue related to post­ings of papers about IASB meet­ings; (2) some of the IASB’s major pro­jects, in­clud­ing in­sur­ance con­tracts, leases, the con­cep­tual frame­work, macro hedging, rate-reg­u­lated ac­tiv­i­ties, and the dis­clo­sure ini­tia­tive; (3) research projects on the IASB’s work plan; (4) progress of the IFRS taxonomy due-process trials; and (5) other im­ple­men­ta­tion and main­te­nance projects.
  • Leases — The DPOC an­a­lyzed a report on the due-process steps in the IASB’s review of its project on leases and con­firmed that all steps have been com­pleted.
  • Post-im­ple­men­ta­tion review of IFRS 3 — The DPOC an­a­lyzed a report on the due-process steps in the IASB’s post-im­ple­men­ta­tion review of IFRS 3 and confirmed that all steps have been com­pleted.
  • Education material — The DPOC reviewed the levels of peer review planned by the staff for its ed­u­ca­tional material.
  • Con­sul­ta­tive group meet­ings — The DPOC was pro­vided with a sched­ule of future IASB con­sul­ta­tive group meet­ings and asked which group meet­ings should be pri­or­i­tized for ob­ser­va­tion.
  • Cor­re­spon­dence — No new cor­re­spon­dence has been received since its previous meeting.

The full report on the DPOC meeting is avail­able on the IASB’s Web site.

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