The Roadmap Development Tool, when used alongside the downloadable Excel file (linked below), will help regulators and other relevant authorities to:

• Assess the implications of their decisions.
• Evaluate how well their jurisdictional approach aligns with their stated objectives.
• Determine how effectively their jurisdictional approach will be understood by capital market participants and other stakeholders.
• Understand how the IFRS Foundation will describe their jurisdictional approach in an IFRS Foundation jurisdictional profile.

Aspects of the downloadable Excel file:

• The Excel spreadsheet will work like a form.
• The “Start” tab will have outlined instructions on how to use this form.
• The two summary tabs (“Current and Target”) are where answers to the “Potential outcomes” will populate automatically. The default of the summary tabs is set to “Fully adopting” jurisdictional approach.
• The four decision area tabs (“How, Who, What, When”) include a brief description and a link to corresponding webpage within the Roadmap Development Tool.
• The 11 feature tabs (color-coded in blue) include brief instructions, two drop down menus in which the user will pick their choice for “Potential outcome” using the questions in “Matters for consideration” and “Decision points”. The user also has the option of adding their comments to each question to the “Responses/notes (optional)” text box.