IFRS Foundation Trustees and Due Process Oversight Committee hold October 2023 meetings

  • IFRS Trustees meeting (blue) Image
  • DPOC meeting (mid blue) Image

13 Nov 2023

The IFRS Foundation Trustees met on 17–19 October 2023 and the Due Process Oversight Committee (DPOC) met on 17 October 2023. Both meetings were held in Panama City.

Trustees meeting

Meeting activities included the following:

  • Reports of the Chair of the Trustees and the Managing Director
  • Sustainability assurance
  • Report of the Chair of the IASB
  • Refreshing the IASB Strategy — 'Generation 3’
  • Multi-location model
  • Report of the Chair of the ISSB
  • ISSB adoption strategy
  • Update on funding of the ISSB and report of the Funding Committee
  • Primary financial statements
  • Structured approach for working with the global academic community
  • IFRS Foundation Transitional Advisory Group
  • Reports from the Trustee Committee meetings
  • Stakeholder engagement
  • Meeting with the Monitoring Board

DPOC meeting

Meeting activities included the following:

  • IASB-related matters
    • Update on IASB technical activities
    • Due process ‘lifecycle’ review of the development of IFRS 18
    • IASB consultative groups — annual review
    • IASB and Interpretations Committee annual reporting protocol
    • Educational material on IFRS Accounting Standards — review of due process
  • ISSB-related matters
    • Update on ISSB technical activities
    • ISSB Consultative Groups — annual review
    • ISSB annual reporting protocol
  • Updating the Due Process Handbook
  • Correspondence

    For more information, see the summary of both meetings on the IFRS Foundation’s website.

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