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Monday 24 November 2014

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Due Process Handbooks

 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.