Trustees' reviews of the Accounting Standards Advisory Forum

The Accounting Standards Advisory Forum (ASAF) was established to provide an advisory forum in which members constructively contribute towards the achievement of the IASB's goal of developing globally accepted high quality accounting standards. The IFRS Foundation's Trustees' aim when recommending the establishment of ASAF was to formalise and streamline the Board's relationships with representatives from across the global standard-setting community.

The objectives of ASAF and its operating procedures are set out in its Memorandum of Understanding (MOU) and Terms of Reference.

The Trustees carried out reviews of ASAF in 2015 and 2018.

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