The Handbook describes the steps followed by the IASB and the Interpretations Committee in developing or revising International Financial Reporting Standards (IFRSs) and Interpretations, required or permitted for use by companies in more than 100 countries. Although previous revisions have been made to the handbook, the document published today represents the results of the first major review that has been undertaken since 2006.
詳細はIASBウェブサイトをご覧ください。
Trustees publish revised version of the IFRS Foundation Due Process Handbook
IASB and IFRS Interpretations Committee Due Process Handbook Approved by the Trustees January 2013
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