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Sue Lloyd, Vice-Chair of the International Accounting Standards Board (Board) and Chair of the IFRS Interpretations Committee, explains the Board's position on agenda decisions.
In December 2018 the Board confirmed its view that it expects companies to be entitled to sufficient time to implement changes in accounting policy that result from an agenda decision published by the IFRS Interpretations Committee (Committee). The Board also agreed to ensure that this view is visible to stakeholders, including by proposing that it be added to the Due Process Handbook.
Sue Lloyd addresses questions about why the Board has done this and what it means by ‘sufficient’ time.
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