Conceptual Framework

International Accounting Standards Committee Foundation

DUE PROCESS HANDBOOK FOR THE IASB

Approved by the Trustees October 2008

DUE PROCESS HANDBOOK FOR THE INTERNATIONAL ACCOUNTING STANDARDS BOARD

International Accounting Standards Committee Foundation

Approved by the Trustees March 2006, Amended October 2008

This Due Process Handbook for the International Accounting Standards Board (IASB) has been prepared by the IASB and is published by the International Accounting Standards Committee Foundation (IASCF). The IASB, the International Accounting Standards Committee Foundation (IASCF), the authors and the publishers do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. Copyright © 2008 IASCF® All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IASCF.

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Additional copies of this publication may be obtained from: IASC Foundation Publications Department, 1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749 Email: publications@iasb.org Web: www.iasb.org

DUE PROCESS HANDBOOK FOR THE IASB OCTOBER 2008

CONTENTS

paragraphs

HANDBOOK OF CONSULTATIVE ARRANGEMENTS INTERNATIONAL ACCOUNTING STANDARDS BOARD

I II INTRODUCTION SUMMARY Transparency and...