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08 February 2011

IFRS Foundation Monitoring Board veröffentlichte Bericht zu öffentlicher Konsultation


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The Monitoring Board released a document “Consultative Report on the Review of the IFRS Foundation’s Governance” for public comment and made a timetable of future Governance Review activities public.


The Monitoring Board review’s fundamental question is whether the current governance structure effectively promotes the standard-setter’s primary mission of setting high quality, globally accepted standards as set forth in the Constitution of the IFRS Foundation, and whether the standard-setter is appropriately independent yet accountable. The primary focus of the review is institutional aspects relating to governance, in particular the composition and the respective responsibilities and roles of the Monitoring Board, Trustees and IASB.
 
The report will be open for public comment for a period of two months, until 8 April 2011. The Monitoring Board plans to organize public meetings with stakeholders in Asia, Europe and the Americas during this consultation period to enhance involvement of stakeholders in the review project. The comment letters received will be made available to the public, and a corresponding feedback statement on the results of the consultation will be made public after completion of the consultation process. Thereafter, an action plan for implementation of the proposals will be developed and published by early in the third quarter of 2011.

Full paper


© IASB - International Accounting Standards Board


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