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The IFRS Foundation Trustees have revised the Due Process Handbook, which sets out the required steps for the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) in developing and maintaining Standards and supporting their consistent application.
The Handbook has been updated predominantly to reflect the creation of the ISSB. It also incorporates feedback from stakeholders, who expressed support for the proposed revisions during the public consultation on updating the Handbook.
The revised Handbook includes minor enhancements and clarifications, such as to the explanation of the purpose of post-implementation reviews of Standards, the role of the IFRS Interpretations Committee, the process for consulting on minor improvements to Standards and the review process for educational materials.
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