IFRS Foundation publishes revised standard-setting handbook

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The IFRS Foundation Trustees have revised the Due Process Handbook , which sets out the required steps for the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) in developing and maintaining Standards and supporting their consistent application.

The Handbook has been updated predominantly to reflect the creation of the ISSB. 1 It also incorporates feedback from stakeholders, who expressed support for the proposed revisions during the public consultation on updating the Handbook . 2

The update of the Handbook does not fundamentally change the process itself, but clarifies that the IASB and the ISSB follow the same rigorous, inclusive and transparent standard-setting process. 3

The revised Handbook includes minor enhancements and clarifications, such as to the explanation of the purpose of post-implementation reviews of Standards, the role of the IFRS Interpretations Committee, the process for consulting on minor improvements to Standards and the review process for educational materials.