IFRS Foundation Due Process Handbook：国际财务报告准则基础正当程序手册精品.pdfVIP

February 2013 IFRS Foundation® IASB and IFRS Interpretations Committee Due Process Handbook Approved by the Trustees January 2013 IFRS Foundation Due Process Handbook This handbook sets out the due process principles that apply to the International Accounting Standards Board and the IFRS Interpretations Committee. The Trustees of the IFRS Foundation have a Due Process Oversight Committee that is responsible for monitoring compliance with due process. This document has been issued by the IFRS Foundation and has not been approved by the International Accounting Standards Board (IASB). Disclaimer: The IASB, the IFRS Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. International Financial Reporting Standards (including International Accounting Standards and SIC and IFRIC Interpretations), Exposure Drafts and other IASB and/or IFRS Foundation publications are copyright of the IFRS Foundation. ® Copyright © IFRS Foundation ISBN: 978-1-907877-81-0 All rights reserved. No part of this publication may be translated, reprinted, reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. The approved text of International Financial Reporting Standards and other IASB publications is that published by the IASB in the English language. Copies may be obtained from the IFRS Foundation. Please address publications and copyright matters to: IFRS Foundation Publications Department