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07 May 2014

IASB(国際会計基準審議会)、各国の会計基準設定主体との相互協力に係る憲章の改訂版を公表


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The IASB published an updated Charter establishing key principles of co-operation between the IASB and national standard-setters and other accounting standard-setting bodies, represented by the International Forum of Accounting Standard Setters (IFASS).


The principles established by the Charter are designed to enhance the efficiency and effectiveness of international accounting standard-setting.  The Charter;

  • Re-emphasises the importance of the global accounting standard-setting community to the work of the IASB and builds on the premise that it is essential that all parties should work together in a spirit of openness and close co-operation in order to meet shared goals.
  • Describes a shared understanding of the commitments and expectations of the IASB and national standard-setters and other accounting standard-setting bodies, presented as a statement of co-operation.
  • Focuses on practical aspects whereby staff and members of the IASB and other accounting standard-setters can work co-operatively, describing the actions and procedural matters that deserve the most care.

The agreement of this Charter is consistent with the creation in 2013 of the IASB’s Accounting Standards Advisory Group, which serves as a formal platform for technical dialogue between the IASB and representatives of the accounting standard-setting community.

Hans Hoogervorst, Chairman of the IASB commented:

"This Charter highlights the importance of our partnership with national standard-setters and other accounting standard-setting bodies as an essential part of a multilateral model for global standard setting. 

Input from the wider standard-setting community is central to our standard-setting and implementation activities, and is increasingly helpful to the IASB as we expand our research-based agenda, drawing on the expertise of our global stakeholders.  I look forward to much successful collaboration in the future."

Press release



© IASB - International Accounting Standards Board


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