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01 November 2012

IASB(国際会計基準審議会):IFRS(国際財務報告基準)財団が会計基準アドバイザリー・フォーラムの創設案を公表


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The IFRS Foundation published for public comment proposals to create a new advisory group to the IASB, consisting of national accounting standard-setters and regional bodies with an interest in financial reporting. The document will be open for comment until 17 December, 2012.


The principal purpose of the new advisory group, to be known as the Accounting Standards Advisory Forum (ASAF), is to provide technical advice and feedback to the IASB.

The establishment of the ASAF responds to the widespread international acceptance of IFRSs. Companies in more than 100 countries now require or permit the use of IFRS, including two thirds of G20 Members. Around half of Fortune Global 500 companies now report using IFRS. Given the highly internationalised environment, it is envisaged that much of the existing bilateral dialogue between the IASB and major national standard-setters and regional bodies will be subsumed into the activities of the Forum.

The proposals will result in a more streamlined and effective dialogue between the IASB and this important group of stakeholders from the standard-setting community.

Commenting on the proposals, Hans Hoogervorst, Chairman of the IASB said: "The IASB has always worked in very close cooperation with the accounting standard-setting community, mainly through a series of bilateral agreements or other more informal arrangements. This approach has served us very well. However, it is also clear that such bilateral arrangements are no longer sufficient with so many countries now using IFRS. The answer is to establish a multilateral forum where representatives of the standard-setting community can come together with the IASB, to discuss our work as well as other topics related to establishing IFRSs as global accounting standards."

Press release



© IASB - International Accounting Standards Board

Documents associated with this article

ASAF-Consultation-Paper-November-2012.pdf


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