Due Process Handbooks
IASB and IFRS Interpretations Committee
The IFRS Taxonomy
The XBRL Due Process Handbook describes the due process for the IFRS Taxonomy. It was approved by Trustees on 7 October 2009. In January 2014, the DPOC approved two interim amendments which were subsequently implemented. The XBRL Due Process Handbook does not reflect these amendments as other aspects of the IFRS Taxonomy due process are still under review.