ICAS Response to IFRS Foundation Trustees Review

ICAS response to IFRS Foundation Trustees' Review of Strategy and Effectiveness

30 November 2015

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Key points

ICAS agrees with the majority of issues raised in this strategy review, and with the IFRS Foundation’s proposed approach to addressing these issues.

ICAS believes the key issues for the longer-term are the IASB’s engagement in the wider corporate reporting debate, and the extension of the IASB’s remit beyond its current focus.

ICAS strongly supports the wording of the Foundation/IASB mission statement which is included on the IFRS website – and we recommend that this should be incorporated into the Foundation’s Constitution in order to enhance and formalise the status of the mission statement.


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