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Thursday 25 August 2016

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Due process for XBRL activities

 Due process for XBRL activities


The IFRS Taxonomy is developed through a formal system of due process and broad international consultation.  This ensures transparency and compliance with best practice, and also provides quality assurance and opportunities to engage with stakeholders in order to understand their concerns and the impact that the IFRS Foundation's decisions will have.

The IFRS Foundation's due process for its XBRL activities can be illustrated as follows:

Related documents

  • Due Process Handbook for XBRL Activities
    Download now [PDF, 808KB]