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08 November 2010

IFRS Trustees veröffentlichen Konsultationspapier zur künftigen Strategie


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The Trustees of the IFRS Foundation published a first-stage consultation document designed to solicit input on the strategy of the IFRS Foundation as it enters its second decade. The Trustees initiated this review as a result of the second Constitution Review that was completed earlier this year.


In launching the review, the Trustees note that in the ten years since its founding, the Foundation has succeeded in establishing IFRSs as the accepted set of financial reporting standards in more than 100 countries. As the organisation’s second decade begins, the goal of a single high-quality globally accepted set of accounting standards is within reach. The objective of the review is to help the organisation to consolidate and build on these achievements and achieve its ultimate objective.
The Trustees are seeking views of stakeholders on four strategic fronts—the IFRS Foundation’s mission, governance, the standard-setting process, and financing of the IFRS Foundation.
Mission: How should the organisation best define the public interest to which it is committed?
Governance: How should the organisation best balance independence with accountability?
Process: How should the organisation best ensure that its standards are high quality, meet the requirements of a well functioning capital market and are implemented consistently across the world?
Financing: How should the organisation best ensure forms of financing that permit it to operate effectively and efficiently?
The Trustees invite public comment on the consultation document by 31 December 2010.

Press release

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