Due Process Oversight Committee

Due Process Oversight Committee (DPOC)DPOC activity by standard or projectIFRS 10 Consolidated Financial Statements

DPOC activity by standard or project

IFRS 10 Consolidated Financial Statements

July 2012

A Due Process Oversight Committeee (DPOC) meeting was held during the Trustees' meeting in Washington D.C, on 11 July 2012.

Below are papers and further information from this meeting that mention IFRS 10 Consolidated Financial Statements. To see the papers for the whole Trustees' meeting, click here.

Title

Memo to DPOC on due process steps taken before starting the balloting process

Agenda paper	Title
4D	Due Process Oversight Committee – Update on technical activities

June 2012

Title

Memo to DPOC on due process steps taken before the publication of amendments to the transition guidance of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

January 2012

A Due Process Oversight Committeee (DPOC) meeting was held during the Trustees' meeting in Singapore, on 12 January 2012.

Below are papers and further information from this meeting that mention IFRS 10 Consolidated Financial Statements. To see the papers for the whole Trustees' meeting, click here.

Agenda paper	Title
3C	Technical Update- Alan Teixeira, Director of Technical Activities
3C-appendix 5	Technical Update: Correspondence with EFRAG on Effective Dates of IFRS 10, IFRS 11 and IFRS 12
3D(ii)-appendix 2	Updating the IASB’s procedures in response to the DPOC protocol: IFRS 10 example

October 2011

A Due Process Oversight Committeee (DPOC) meeting was held during the Trustees' meeting in Paris, France, on 13 October.

Below are papers and further information from this meeting that mention IFRS 10 Financial Statements. To see the papers for the whole Trustees' meeting, click here.

Agenda paper	Title and presenter
3	Agenda paper 3: Due Process Oversight Committee agenda
3F	Agenda paper 3F: Update on projects - cover memo Alan Teixeira, Director of Technical Activities

July 2011

A Due Process Oversight Committeee (DPOC) meeting was held during the Trustees' meeting in New York, US, on 12 July.

Below are papers and further information from this meeting that mention IFRS 10 Financial Statements. To see the papers for the whole Trustees' meeting, click here.

Agenda paper	Title and presenter
2	Due Process Oversight Committee agenda
2F	Project update- Alan Teixeira, Director of Technical Activities

March 2011

A Due Process Oversight Committeee (DPOC) meeting was held during the Trustees' meeting in London on 31 March.

Below are papers and further information from this meeting that mention IFRS 10 Financial Statements. To see the papers for the whole Trustees' meeting, click here.

Agenda paper	Title and presenter
6	Introduction
6A	Review of the IASB’s due process
6B	Improvements to IFRSs- Alan Teixeira, Director of Technical Activities