IFRS Foundation publish updated Due Process Handbook

On 30 April 2026, the IFRS Foundation’s Trustees have published an updated version of the Foundation’s Due Process Handbook.

The update of the Handbook does not contain any fundamental changes nor does it amend the due process. However, the changes clarify that IASB and ISSB follow the same standard-setting process.

The updated Handbook also includes minor clarifications as regards the purpose of post-implementation reviews, the IFRS Interpretations Committee’s role, the process for consulting on minor improvements to Standards and the review process for educational materials.

Further, the revised Handbook sets out the process for making changes to the SASB Standards. Any amendments to the SASB Standards are consulted on in the same way as for IFRS Sustainability Disclosure Standards.