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Friday 24 October 2014

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IASB advisory bodies

Capital Markets Advisory Committee (CMAC)

 Capital Markets Advisory Committee (CMAC)


The Capital Markets Advisory Committee (CMAC) was created as a body that would be independent of the IASB and the IFRS Foundation, with the specific aim to provide the IASB with regular input from the international community of users of financial statements.

The CMAC consists of members with extensive practical experience in analysing financial information and who are established commentators on accounting matters in their own right or through the representative bodies with which they are involved. Members are drawn from a variety of industry and geographical backgrounds and are selected by the CMAC on the merits of their professional competence as capital market participants using financial reporting information and their ability to represent capital market participants' views.

The CMAC meets with IASB representatives three times a year in the IASB's London office. One of those meetings is held jointly with the Global Preparers Forum (GPF). The meetings are held in public and webcast. Meeting material and access to the webcast is provided via the IASB meeting diary.


Members of the CMAC:

  • provide input into concepts and proposals that the IASB is developing; 
  • assist the IASB in contacting users of financial statements in order to facilitate additional outreach; and 
  • offer advice to the IASB on the practical implications of its intended proposals for users of financial statements.









Additional information


Upcoming Meetings


    Contact us

    Martijn Bos, CMAC Co-Chair
    Eumedion representative on the Dutch Accounting Standards Board

    Peter Malmqvist, CMAC Co-Chair
    Financial Analyst;
    Malmqvist EQR AB

    Barbara Davidson
    Principal, Investor Liaison