Due process

Title Description
Background to International Financial Reporting Standards (IFRSs) International Financial Reporting Standards (IFRSs) are issued by the International Accounting Standards Board (IASB).
IASB annual improvements process The IASB's annual improvements process provides a streamlined process for dealing efficiently with a collection of amendments to IFRSs. This page provides information about the criteria and process the IASB undertakes in developing annual improvements, but does not list details of individual improvements considered, as these are discussed in our project pages for each annual improvements cycle.
IASB discussion papers News and related information about discussion papers and similar documents issued by the IASB and IFRS Foundation and their related bodies.
IASB due process An overview of the due process followed by the International Accounting Standards Board (IASB).
IASB editorial corrections The IASB occasionally publishes minor editorial corrections and changes to pronouncements.
IASB exposure drafts News and related information about exposure drafts issued by the IASB and its related bodies such as the IFRS Interpretations Committee.
IASB finalised pronouncements News and related information about finalised pronouncements issued by the International Accounting Standards Board (IASB) and its related bodies such as the IFRS Interpretations Committee.
IASB post-implementation review process The IASB undertakes post-issuance reviews of major new standards and amendments, usually after they have been applied internationally for two years.
IASB requests for information News and related information about 'requests for information' and similar documents issued by the IASB and IFRS Foundation and their related bodies.
ISSB exposure drafts News and related information about exposure drafts issued by the ISSB.

Correction list for hyphenation

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