Exposure Draft and comment letters—Proposed Amendments to the Constitution

On 10 June 2016 the Trustees published an Exposure Draft of amendments to the IFRS Foundation Constitution for those areas of their decisions on the 2015 Review of Structure and Effectiveness that necessitate changes to the Constitution.

This Exposure Draft was published at the same time as the Feedback Statement on the 2015 Review of Structure and Effectiveness.

The Exposure Draft was open for comment until 15 September 2016.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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