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Rate-regulated activities

Date recorded:

Due process and permission to ballot

The project manager began by saying that the agenda paper was similar to the one in April when the Board had decided they wanted to have a look at the draft discussion paper first before proceeding on this issue. The draft had now been provided to the IASB members and therefore the project manager asked the Board whether they agreed that all due process steps had been taken and whether the staff had permission to ballot. 13 of the 14 Board members agreed.

The project manager then asked the IASB whether a comment period of 120 days was the appropriate time in their view. She explained that the Board had considered 150 days before but that was due to the summer holidays in the Northern hemisphere. As the discussion paper would not be issued before September 2014, this extended comment period would no longer be required. All Board members agreed.

Related Meeting Notes

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.