Consultation response

21 September 2016

Comment letter to IFRS Foundation on the review of its constitution

In our response we emphasise that the International Accounting Standards Board (IASB) should maintain its current structure and size. We raise our concern that the proposed amendments to modify it might have potential unintended negative impacts on the quality of the work of IASB.

We have also expressed the need for having the practical experience reference in the selection process of the Board members. This will ensure the diversity of professional background of its members and reinforce the quality and trust of IASB’s work.

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