IFRS Foundation Due Process Handbook Consultation 2025
- Active
- Consultation
- Didrik Thrane-Nielsen, Kathrin Schoene, Didier Andries, Sebastian Heintges
Description
On 19 December 2024 the IFRS Foundation issued for exposure proposed amendments to the Due Process Handbook (Handbook). Comments to be received by 28 March 2025.
The amendments focus on the Handbook applying to the ISSB as well as the IASB and procedures related to PIRs. In addition a number of minor amendments are proposed.
On 26 February 2025, EFRAG issued its Draft Comment Letter ('DCL') on the proposed amendments.
EFRAG invites stakeholders to share their views by 24 March 2025.
Documents
Project news
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27/02/2025 - EFRAG Calls for Comments on Draft Response to IFRS Foundation Due Process Handbook Amendments
Stakeholders are invited to provide feedback on EFRAG's draft response to the IFRS Foundation's proposed amendments by 24 March 2025.
