Describe the standard-setting process of the IASB. 1. Setting the agenda. 2. Planning the project. 3. Developing
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1. Setting the agenda.
2. Planning the project.
3. Developing and publishing the discussion paper.
4. Developing and publishing the exposure draft (ED).
5. Developing and publishing the standard.
6. Procedures involving consultation and evaluation after an IFRS has been issued.
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Related Book For
Applying International Financial Reporting Standards
ISBN: 978-0730302124
3rd edition
Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise
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