Document icon

Due Process of IASB - Draft Handbook of Consultative Arrangements


In April 2005, the IASCF issued a consultative document 'Due Process of IASB: Draft Handbook of Consultative Arrangements'.

Since the IASB was reconstituted in 2001, some commentators have been critical of its due process. In response, the IASB has proposed some changes to its procedures. They were first issued for comment in March 2004 ('Strengthening the IASB's deliberative process'), and were then refined in the light of the comments received and reissued in November 2004 in the IASCF's constitutional review paper. The Trustees subsequently asked the IASB to set out a full description of its proposed due process procedures in the form of a handbook, and this consultative paper is a draft of that handbook.
Show more...