How we set IFRS® Standards


We follow a thorough, transparent and participatory due process when we issue an IFRS Standard or an IFRIC Interpretation that helps companies better implement our Standards. Our standard-setting entails:

  • public Board meetings broadcast live from our London office;
  • agenda papers that inform the Board's deliberations;
  • discussion and decision summaries that are made available after meetings; and
  • comment letters received on our consultation documents.

All IFRS due-process documents are posted online. The full process is described in detail in our Due Process Handbook.

Steps in the standard-setting process

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