h��Ymo�6�+��b��wRC �f4@[tq��A��D�#����~wIS�KZ]QR�����s�� �JMx�߆H�ߖH�f9�:'�B���@�Ψ�� �;I��*�m�X�����%���h H��P�ڡ� The responsibilities of the Monitoring Board are: The Monitoring Board initially comprised the relevant leaders of: In January 2014, the Brazilian Securities Commission (CVM) and the Financial Services Commission of Korea (FSC) were appointed as additional members. Without this the SSB would, in effect, operate under the IASB. The IFRS Foundation monitoring board helps to ensure the public accountability of the IFRS Foundation by monitoring and reinforcing the public interest oversight function of the IFRS Foundation, as well as to promote the continued development of IFRS as a high-quality set of global accounting standards. The goal is to enhance public ac­count­abil­ity of the IFRS Foun­da­tion while not impairi… �U8�yը��Qa�6*��� ^ "IASB Members" IFRS Foundation, 2018. In January, the Review Group for the governance and oversight arrangements of the International Public Sector Accounting Standards Board (IPSASB) issued a public consultation paper on the future governance and oversight of the IPSASB and IPSASs. Si allega il comunicato stampa. IFRS Foundation Monitoring Board Press release 1 March 2013 Monitoring Board finalizes assessment approach for membership criteria and announces Chair selection Tokyo, Japan, 1 March 2013 - The Monitoring Board today announced the outcomes of its meeting held on 6 February in Brussels. The Monitoring Board was created in 2009 with the aim of overseeing the IFRS Foundation, whose Trustees in turn exercise oversight over the IASB (International Accounting Standards Board). The Trustees of the IFRS Foundation, the oversight body of the International Accounting Standards Board (IASB), today announced the appointment of Prof Dr Andreas Barckow as next chair of the IASB. Nor do those responsibilities alter the Trustees' responsibilities as described in the IFRS Foundation Constitution. The appointment of Dr Barckow is supported by the IFRS Foundation Monitoring Board, which oversees various aspects of the governance of the IFRS Foundation. �J�dH�֓c��Ed[)��S.��1.c�(a�qs{ �&�Ʃ�xB�>•J� �m�L�h(8�~S�>����_��xo����_̷�$��n��S�)���A�oO� o�Udz�jQB$��QUd��������M����g/�����>�n��ׯ@�E��B�͇�g%�AG��̹� �i������B2���˪X$q�}�����1Xp?�a1N�T����.����?x��|�[cD��������#��7S� ��X {& ��f�F���|=�L�SfrA·������,,m��K��� �u�Pw%.�E�Wu~{�C��5��h�W$Q. With regard to the selection of new members, the Monitoring Board … In April 2010, the IFRS Foundation Monitoring Board commenced a review of the governance structure supporting International Financial Reporting Standards (IFRSs) as a set Following its 2012 ‘Final Report on the Review of the IFRS Foundation’s Governance’, the Monitoring Board decided to expand its membership by up to four permanent members, primarily from major emerging markets, and two rotating members. �;[��.�q����[��~�DR�"���,s ��ǡL�c_���� �΁���9p;��TX*�8*�v ]��Y;|`7%��;���D`h!�J�� 6`0�DЙu���� @��j`�Y���7j-*٤��tG"7�Db�-g��#2<>q'���" OA*�$l�#��I���s�E������_j��N��ƿ�R��A���g^i�2���L����)u�snޜ�ޥJ/B���X���%v��q.cQ���K)߫�M�zZ���0Pz�x���b It is envisaged that the Monitoring Board will meet the Trustees at least once a year, or more often if appropriate. H��TKo�0��W�(�J�#�P��ǀP,vHwHm�Iv�8���GRv��v0-R������4d�7�R��e ��X��~ f�G���*��Hߊ5�������C�m�[o1��)LM'�ZH:!g����d9��O��o���'1��!Oҝ�|��炂n6�>��u�p���vE��f'M�y2�w3�,*�������X����>��w�D� ��`�W�aΚ9 o��G��N�� The meeting will be held in Zurich, Switzerland on 2 and 3 February 2015. These words serve as exceptions. H��T�n�0��+�H#J�lA�:F�P��%=8~2����m�ﻳ4e� Ѓer5;;�C������~B6�����z�Iӌ�%�Չ�)(��T�{�=i]����*'Kղ�����b�(:c��Y?��K�3���q/N:�5,���[T�0��+���R��;S��+��U;���5���!b�SV�u2�jG��t�n��%�)���6W�u�~B�X'yG$٤m�.%��Sϧg�yh�D*yӃ���B�QM(�!������ɬΝ�CXc3��Ol8���]k��T����k�&��9I62C9Y�gθ��N�l��V���T6P���N;�������̩������N�� ����9������0� �߱���f�~6��<7��+���4�"����B'��E{7LH�M�2O�Mӵ{�>�Y����MëdwNL�ĬȲ�{�����"��Ё�F"K���P���ߗl��)�2Ӹ�� �c��h ��Ԍ�;W*x�Q�r�W~�A��Z'Cբ��u2�����h��V�� O㽅W�}���r����I�O�8����l�������,\?����Yx�^��� ��(��׉�4$8� ���U�`��t �� �d6�� �ZP1 The Federation of European Accountants (Fédération des Experts-comptables Européens, FEE) has responded to the IPSASB Governance Review Group consultation paper on the future governance of the International Public Sector Accounting Standards Board (IPSASB). Il processo è molto trasparente e coinvolge ad ogni fase i vari stakeholders (preparers, auditors, users, regulators, ecc. }/�6&@zEV�7ؠqKt�M���2�Wz-V��VF�ėt���m����J��5� ��G�g�K��ǰ��£�ٟ�~훴N[�֋-\�:r�� ]*L�5}.o��R�X��.�������֏p����;��)��F{A9ܙS����K{�����I�W�����I���2�n��[j�>�� ժ��l`�.� NH���*��,�*E��*`� 0 �L� �BԠ`��>�c���*�* ��D}���D?���s�őX�+C]3A The Trustees and Monitoring Board of the IFRS Foundation have released condolences on the sudden death of Harvey Goldschmid, Vice-Chair of the Trustees of the IFRS Foundation. Il documento è disponibile sul sito dello IOSCO. Deloitte Global Services Limited, 30 August 2012 ^ "How we are structured" IFRS Foundation, 2018. Jul 2016 Richard Thorpe joins IFRS Foundation as Director of Trustees Activities. The IFRS Advisory Council provides … The IFRS Foundation Monitoring Board, which oversees some aspects of the IFRS Foundation’s governance, approved the appointment of Barckow. Call on the IASB to undertake all reasonable efforts to consider issue(s) in a manner that is consistent with the public interest, taking into account the protection of investors, Call on the IASB to explain its position through the Trustees regarding the IASB's position on the issue(s). 163 0 obj <>stream Click here to read the IFRS Foundation Monitoring Board press release. Monitoring Board of public authorities with the purpose of enhancing public accountability of the IASC Foundation while not impairing the independence of the standard-setting process. Please read, International Financial Reporting Standards, Trustees appoint Andreas Barckow to succeed Hans Hoogervorst, IFRS Foundation publishes its 2019 annual report, IFRS Foundation publishes its 2018 annual report, IFRS Foundation Monitoring Board publishes work plan, New member of the IFRS Foundation Monitoring Board, New Chair of the IFRS Foundation Monitoring Board, Death of Harvey Goldschmid, Vice-Chairman of the IFRS Foundation Trustees, Report from February 2015 IFRS Foundation Trustees meeting, Chair of the Monitoring Board reappointed, Agenda for the February 2015 IFRS Foundation Trustees meeting, IFRS Foundation and Monitoring Board update their Memorandum of Understanding, Importance of global accounting standards and increase in voluntary IFRS application in Japan, Report from the latest meeting of the IFRS Foundation Monitoring Board, Collected feedback on IPSASB governance consultation, We support bringing the IPSASB within the governance framework of the IFRS Foundation, FEE believes IPSASB governance reform proposals could be more "innovative", IPSASB responds to Review Group consultation paper, AASB calls for focus on sector neutral accounting in public sector governance review, IFRS Foundation Monitoring Board announces new members, Overview of the IFRS Foundation and the IASB, Monitoring Board Governance Review 2010-2011, Deloitte comment letter on the future governance of the International Public Sector Accounting Standards Board, Deloitte comment letter on IFRS Foundation Public Consultation 'Status of Trustees’ Strategy Review', Monitoring Board Chairman’s welcome and update, Chairman’s summary of Trustees’ business sessions, Monitoring Board governance review 2010-2011, Overview of the structure of the IFRS Foundation and IASB, to participate in the process for appointing. 1��_����|�_���Z�E.���8�)��Aꪏ��]�|��*����qa��:����im0uUy��qHDN-~ЋQ$L@骈t�vy�-m8�lIPETݞ|=��c���]�%/P��T�6}tv]�=�g���5�݆��'�;�A{ ���1� ��Mp�lq #���.�!-6����z �ӫH;?��^�+�J�Z�W�J�"��Lz�,���&�]�^�e�C%��iOp��q�a.��2� aC}�'L�$�D ��W�S筶5iu��V��[)� ����F҉�2��n��{Z:Lx%�F��?�ܱ�TŁ#x!�c�v�� ���ő��ٙ@e�_ �T Mr. Servais will succeed Mr. Ryozo Himino starting in March 2017. %PDF-1.5 %���� The International Financial Reporting Standards Foundation, or IFRS Foundation, is a nonprofit accounting organisation. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. Promptly notify the IFRS Monitoring Board of the IASB's position. H(蟛�Xγ������|:�4���h����F�\����6�l�G�E=��/=Aαz(gn�i�����]�>�~Ͳ���qլf͸Y�~?p�� ��|� The IFRS Foundation (IFRSF) under which the IASB operates has published its Annual Report for 2014, titled 'Financial reporting standards for the world economy'. IFRS Foundation, 2018. �ƹ�pJ�FFTb7�������X�s„u�k��ޭfna���i��n�Z�r��Vv���6�,��2�4u{r�|�)8>�C��9�v�Iq_->�����yW>��澨_:ݻ�̜���tt�,�o/��W����]��/��Cd(���bQ͎��EI(,Ey�'LEwG[����f���g"�q��G�]��^ϚyU�f�U}\���=������X�1�}�}~Sx�Tܒ��c�Et�z�ޭ����G 2 Note that this Consultation Paper and its contents have been approved by the IFRS Foundation Trustees for publication. At a meeting on 15 and 16 January 2009 in New Delhi, India, the (then) IASC Foundation Trustees approved amendments to the (then) IASCF Constitution effective 1 February 2009. Once entered, they are only The Monitoring Board must approve the selection of the Chairman of the IFRS Foundation Trustees. About the IFRS Foundation Monitoring Board. The IFRS Foundation also released a Memorandum of Understanding (MoU) related to the Monitoring Board. The Monitoring Board was created in 2009 with the aim of overseeing the IFRS Foundation, whose Trustees in turn exercise oversight over the IASB (International Accounting Standards Board). The Monitoring Board has oversight responsibilities in relation to the Trustees and their oversight of the IASB's activities of the International Accounting Standards Board (IASB), in particular the agenda-setting process and the 'IASB's efforts to improve the accuracy and effectiveness of financial reporting and to protect investors'. ^ "Mission Statement". U��sA�#%�dWj,�_�ʎ���N��9����Y��evI�ё���`G����Yv^��+r����q�(�a�h&Ɣ��l�.g��bY�-a���E�o��c7�q]7��Q�p�C۱���V���F� ��Rr��?��# The first two new permanent members were announced today. ), che possono consultare preliminarmente tutti i documenti pubblicati dallo staff tecnico, The IFRS Foundation Monitoring Board has appointed Mr Jean-Paul Servais as its new Chair of the Monitoring Board. The IFRS Foundation Monitoring Board (MB), responsible for the oversight of the IFRS Foundation, has published its 2018-2019 work plan. February 7, 2011 . The IFRS Foundation (IFRSF) has published its Annual Report for 2015, titled 'Focussing on the future'. The primary purpose of the Monitoring Board is to serve as a mechanism for formal interaction between capital markets authorities and the IFRS Foundation, thereby facilitating the ability of capital market authorities that allow or require the use of International Financial Reporting Standards (IFRSs) in their jurisdictions to effectively discharge their mandates relating to investor protection, market integrity and capital formation. �����qoʖGdV32����>I�Uw7���1�Iv]BЕ0̨ endstream endobj startxref %%EOF IFRS Foundation Monitoring Board announces new board member. Nevertheless, the Commission considers that a comprehensive review of the IFRS Foundation's governance framework - including the role of the Monitoring Board - is appropriate, in particular to assess the need to IFRS Foundation Monitoring Board . The Monitoring Board may request a meeting with 'the Chairpersons of the Trustees and the IASB'. 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