About the Accounting Standards Advisory Forum (ASAF)
The objective of ASAF is to provide an advisory forum in which members can constructively contribute towards the achievement of the IASB’s goal of developing globally accepted high-quality accounting standards. More particularly, ASAF is established:
to support the IFRS Foundation in its objectives, and contribute towards the development, in the public interest, of a single set of high-quality, understandable, enforceable and globally accepted accounting standards to serve investors and other market participants in making informed resource allocations and other economic decisions;
to formalise and streamline the IASB's collective engagement with the global community of National Standard-setters and regional bodies in its standard-setting process to ensure that a broad range of national and regional input on major technical issues related to the IASB's standard-setting activities are discussed and considered; and
to facilitate effective technical discussions on standard-setting issues, primarily on the IASB's work plan, but which may include other issues that have major implications for the IASB's work, in sufficient depth, with representatives at a high level of professional capability and with a good knowledge of their jurisdictions/regions.
ASAF generally meets four times per year.
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