IFRS Foundation Due Process Handbook Review – UKEB Final Comment Letter

The UKEB has published its Final Comment Letter and Feedback Statement in response to the Exposure Draft on: Proposed Amendments to the IFRS Foundation Due Process Handbook (the Handbook).

The letter supports the ISSB’s creation being reflected in the Handbook. It also highlights the UKEB’s concerns, including in relation to the objective of the boards’ post-implementation reviews (PIRs) and their timing; and the importance of SASB standards following the full IFRS Foundation Due Process.