IFRS Trustees Roll Out Draft of Protocol for Due Process Oversight

Jack Humphrey, Regulatory journalist
November 14, 2011 /

The Trustees’ Due Process Oversight Committee (DPOC) has published a Working draft of protocol for due process oversight of a protocol for due process oversight.

The protocol is intended to guide the work of the DPOC as it discharges its responsibility for oversight of due process matters, to summarise the principal due process procedures of the IASB as described by the IASB’s Due Process Handbook and to define the performance measurements to be used by the IASB to assist in evaluating and reporting on its adherence to published due process.

The DPOC will publish a final draft of the operating protocol in 2012 for public comment, along with proposed enhancements to the Due Process Handbook.


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