Members of the IASB
The International Accounting Standards Board (IASB) is an independent group of 14 experts with an appropriate mix of recent practical experience in setting accounting standards, in preparing, auditing, or using financial reports, and in accounting education. Broad geographical diversity is also required.
IASB members are responsible for the development and publication of IFRS, including the IFRS for SMEs. The IASB is also responsible for approving Interpretations of IFRS as developed by the IFRS Interpretations Committee (formerly IFRIC).
Members are appointed by the Trustees through an open and rigorous process that includes advertising vacancies and consulting relevant organisations.