International Financial Reporting Standards F04-03b

What are the stages of the IASB standards-setting process?

  1. Set agenda.
  2. Plan project.
  3. Develop and publish a discussion paper.
  4. Develop and publish an exposure draft.
  5. Develop and publish a standard.
  6. Address unanticipated issues after the standard is issued.
March 29, 2018 | |