IFRS理事會更新了正在進行的策略探討的時間表

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來源: www.ifrs.org 編輯： 2011/01/10 16:40:03　字體：大小

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Published 07 January 2011

The Trustees of the IFRS Foundation,the oversight body of the International Accounting Standards Board(IASB),have updated the timetable for completing the ongoing Strategy Review.

Timetable for IFRS Foundation Strategy Review(revised 7 December 2010)

Date	Event
January 2010	Second five-yearly Constitution Review is completed. The Trustees agree to initiate a strategy review.
July 2010	The Trustees agree to scope and process for the strategy review. The Trustees’ Executive Committee, chaired by Tommaso Padoa-Schioppa, will manage the review on behalf of the Trustees.
September 2010	The Executive Committee holds a preliminary discussion on strategy review topics
October 2010	The Trustees hold first plenary discussion on the strategy review at their Seoul meeting. The Executive Committee agrees to seek stakeholder advice at early stages of the strategy review. The Trustees discuss the strategy review with the IFRS Foundation Monitoring Board.
November 2010	The Trustees publish a consultation document, with comment deadline of 24 February 2011 (extended from 31 December 2010).
January 2011	The Executive Committee will meet to consider possible conclusions to be adopted after consideration of public comment.
February 2011	The Executive Committee will develop preliminary conclusions to discuss with full Trustees at their Tokyo meeting, which will later be considered against public comment received.
February/March 2011	The Trustees will analyse public comments and meet the IASB and the IFRS Advisory Council before reaching final conclusions.
March 2011	The Trustees will agree conclusions for the strategy review at their London meeting.
April 2011	The Trustees will publish a report of the strategy review with a comment period to provide guidance on actions to be implemented.
July 2011	The Trustees will agree on a set of actions to be implemented, following public consultation. The Trustees will seek to co-ordinate this effort with the Monitoring Board’s review.
After July 2011	The Trustees will conduct required due process to adopt changes in the IFRS Foundation’s Constitution, if appropriate.