Agenda for the May 2022 DPOC meeting

  • DPOC meeting (mid blue) Image

10 May 2022

The Due Process Oversight Committee (DPOC) will be meeting via video conference on 17 May 2022.

The agenda for the DPOC meeting is sum­marised below.

Tuesday, 17 May 2022 (12:00-13:30)

  • In­tro­duc­tion
  • IASB Third Agenda Consultation
  • Review of the Post-implementation Review of IFRS 10, IFRS 11 and IFRS 12
  • Post-implementation Reviews — Improving Communications

The agenda item on improving the communications around post-implementation reviews concerns addressing an expectation gap that seems to have arisen around what post- implementation reviews (PIRs) are about and what to expect as an outcome. In an attempt to more clearly communicate to stakeholders PIR objectives, process and possible outcomes, the staff is in the process of drafting an updated description of PIRs for the IFRS Foundation website. The description is derived from the Due Process Handbook but tries to more clearly articulate key points. The paper for the meeting sets out the main clarifications to the description in the Due Process Handbook. It also notes that the DPOC plans to update the Due Process Handbook for the creation of the International Sustainability Standards Board (ISSB), which the staff thinks might be a good point of time to improve the description of PIRs in the Due Process Handbook in line with the clarifications currently being developed for the IFRS Foundation website.

Agenda papers for the meeting are available on the IFRS Foundation website.

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