The IFRS Foundation has issued a draft
constitution, which includes the separation of the role of chairman
of the International Accounting Standards Board (IASB) and chief
executive officer of the IFRS Foundation.

The change is in line with the conclusions of
the Monitoring Board Governance Review and the separation has
already been implemented following an internal structural
reorganisation at the end of 2011.

The chairman of the IASB no longer serves as
chief executive of the IFRS Foundation as this responsibility has
been included in a role of executive director currently held by
Yael Almog.

The draft constitution is open for comment
until 23 October.

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