On 30 April 2019, the IFRS foundation has published proposed amendments to its Due Process Handbook (further information).
The draft suggests several amendments, the most important being:
- Clarifications on role and status of agenda decisions by the IFRS IC;
- Guidance for the timing of a (potential) implementation of agenda decisions;
- Adding the tool of agenda decisions to be taken by the IASB.
These amendments are open for comments until 29 July 2019.