Should the IASB extend its remit beyond the current focus of the organisation to develop standards; in particular for entities in the private, not-for-profit sector?

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On 7 July 2015, the Trustees launched the 2015 Constitution review. One of the questions asked was whether the IASB should extend its remit beyond the current focus of private sector, for-profit entities. With the comment letter deadline approaching (next Monday), two major positions emerge.

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