Governance
| Title | Description |
|---|---|
| 2015 Constitution review | The IFRS Foundation Constitution requires the IFRS Foundation Trustees to undertake a review of the entire structure of the IFRS Foundation and its effectiveness every five years. The 2015 review was launched on 7 July 2015 and ended with the publication of an updated Constitution on 30 November 2016. |
| Due Process Oversight Committee (DPOC) | The Due Process Oversight Committee (DPOC) is a committee established by the Trustees to be responsible for fulfilment of their oversight function in accordance with the IFRS Foundation Constitution. |
| IFRS Foundation | The IFRS Foundation is the legal entity under which the International Accounting Standards Board (IASB) operates. |
| IFRS Foundation Constitution | A brief history of the IFRS Foundation Constitution |
| IFRS Foundation Trustees | A listing of the current IFRS Foundation Trustees. |
| Monitoring Board | The IFRS Monitoring Board oversees the IFRS Foundation Trustees, participates in the Trustee nomination process, and approves appointments to the Trustees. |