How we develop IFRSs
International Financial Reporting Standards (IFRSs) are developed through an international consultation process, the "due process", which involves interested individuals and organisations from around the world.
The due process comprises six stages, with the Trustees having the opportunity to ensure compliance at various points throughout:
- Setting the agenda
- Planning the project
- Developing and publishing the discussion paper
- Developing and publishing the exposure draft
- Developing and publishing the standard
- After the standard is issued
Related information
- Our Due Process Handbook describes the consultative arrangements in full.
Download now [PDF, 468 KB]
- Our guide to the IASC Foundation and IASB contains brief information on how we develop standards.
Download now [PDF, 321 KB]
Contact us
- For general queries regarding the IASB:
email: iasb@iasb.org
Telephone: +44 (0)20 7246 6410
- For queries about the due process contact:
Tamara Feldman, Assistant Corporate Secretary:
email: tfeldman@iasb.org
Telephone: +44 (0)20 7246 6410