Trustees' Strategy Review 2010-2012


The IFRS Foundation Trustees agreed to launch a comprehensive review of the strategy of the IFRS Foundation as a result of the second Constitution Review process. The Trustees initiated the review at their July 2010 Trustees' meeting and asked the Trustees' Executive Committee to manage the process.

Focus of the review

The review is focused on the following areas:

  • Mission. How should the organisation best define the public interest to which it is committed?
  • Governance. How should the organisation best balance independence with accountability?
  • Process. How should the organisation best ensure that its standards are high quality, meet the requirements of a well functioning capital market and are implemented consistently across the world?
  • Financing. How should the organisation best ensure forms of financing that permit it to operate effectively and efficiently?
  • Other. Any other areas.

The IFRS Trustees launched a public consultation paper, Status of the Trustees' Strategy Review, on 5 November 2010.

Correction list for hyphenation

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