Welcome to the website of the IFRS Foundation and the IASB

Monday 21 April 2014

Banner graphic


Drafting review of IFRS Foundation Constitution


On 25 July 2012 the Trustees of the IFRS Foundation, responsible for the governance and oversight of the International Accounting Standards Board (IASB), published for public comment a drafting review of the IFRS Foundation Constitution.

The drafting review incorporates changes to the Constitution to reflect the separation of the role of Chairman of the IASB and Chief Executive Officer of the IFRS Foundation. This change is in line with the conclusions of the Monitoring Board Governance Review.

Comment letter deadline


The draft review is open for comments until 23 October 2012.

To submit a comment letter please click here. You must be a registered eIFRS user to submit a comment letter - if you need to register, please click here.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

We have recently experienced some technical difficulties with accepting comment letters, please accept our apologies if you have previously been unable to submit a comment letter.

To view all the comment letters, please click here.


Due process documents
Drafting review of the IFRS Foundation Constitution  [English][PDF]

Related information

Click here to read the press release

Click here to read more about the IFRS Foundation Constitution


Tamara Feldmann
Assistant Corporate Secretary
email: tfeldman@ifrs.org