IFRS foundation consults on draft amendments to the Due Process Handbook

On 30 April 2019, the IFRS foundation has published proposed amendments to its Due Process Handbook (further information).

The draft suggests several amendments, the most important being:

• Clarifications on role and status of agenda decisions by the IFRS IC;
• Guidance for the timing of a (potential) implementation of agenda decisions;
• Adding the tool of agenda decisions to be taken by the IASB.