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ICAI - IASB Exposure Draft on Strategy review consultation
November, 19th 2010

IASB Exposure Draft on Strategy review consultation document (Comments to be received by December 15, 2010)

The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), has issued this first-stage consultation document designed to solicit input on the strategy of the IFRS Foundation as it enters its second decade. The Trustees are seeking views of stakeholders on four strategic frontsthe IFRS Foundations mission, governance, the standard-setting process, and financing of the IFRS Foundation.

In launching the review, the Trustees note that in the ten years since its founding, the Foundation has succeeded in establishing IFRSs as the accepted set of financial reporting standards in more than 100 countries. As the organisations second decade begins, the goal of a single high-quality globally accepted set of accounting standards is within reach. The objective of the review is to help the organisation to consolidate and build on these achievements and achieve its ultimate objective.

Invitation to comments
ASB invites comments on the said Draft from the public. The downloadable version of the draft is available Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.

Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than December 15, 2010. Comments can also be sent by e-mail at or

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