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Saturday 11 July 2020

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The Constitution of the IFRS Foundation

Drafting review of IFRS Foundation Constitution

On 25 July 2012 the Trustees of the IFRS Foundation, responsible for the governance and oversight of the International Accounting Standards Board (IASB), published for public comment a drafting review of the IFRS Foundation Constitution.

The drafting review incorporates changes to the Constitution to reflect the separation of the role of Chairman of the IASB and Chief Executive Officer of the IFRS Foundation. This change is in line with the conclusions of the Monitoring Board Governance Review.

Comment letter deadline

The draft review comment period ended on 23 October 2012.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the comment letters.


Due process documents
Drafting review of the IFRS Foundation Constitution [PDF]



Tamara Feldmann
Legal Advisor and Secretary to the Trustees