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حسابداری و مالی::
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The due process comprises six stages: (1) setting the agenda; (2) project planning; (3) developing and publishing a Discussion Paper; (4) developing and publishing an Exposure Draft; (5) developing and publishing the IFRS; and (6) procedures after an IFRS is issued. The process also includes discussion of Staff Papers outlining the principal issues and ana lysis of comments received on Discussion Papers and Exposure Drafts. A pre-ballot draft is normally subject to external review. A near- final draft is also posted on the limited access website. If all outstanding matters are resolved, the final ballot is applied.
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