Global Standards for the world economy

Wednesday 24 February 2021

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Due Process Oversight Committee (DPOC)

Due Process Handbook

Due Process Handbook

Main document
The IASB and IFRS Interpretations Committee Due Process Handbook, as updated June 2016

This handbook sets out the due process principles that apply to the International Accounting Standards Board, the IFRS Interpretations Committee and the IFRS Taxonomy.

The DPOC oversaw a major overwrite of the Due Process Handbook in 2012, with the final changes being published in February 2013.

The DPOC oversaw a review of the IFRS Taxonomy due process in 2015-2016. In May 2016, the DPOC approved the staff proposals for the final IFRS Taxonomy due process as an appendix to the Due Process Handbook.

Exposure process for the February 2013 changes to the Due Process Handbook:

Due Process Protocol

Exposure Process for the IFRS Taxonomy