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22 March 2013

IFRS(国際財務報告基準)財団による ASAF(会計基準アドバイザリー・フォーラム)の設立、12人のメンバーのうち4人が欧州からであることを歓迎するEFRAG(欧州財務報告アドバイザリーグループ)


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EFRAG welcomes the establishment of the IFRS Accounting Standards Advisory Forum (ASAF). The set up of a multilateral technical discussion forum is a valuable enhancement of the IASB's due process. EFRAG is pleased to see that Europe has four out of the 12 seats on the ASAF.


EFRAG welcomes the establishment of the Accounting Standards Advisory Forum (ASAF) by the IFRS Foundation as a multilateral technical discussion forum acting as an advisory body to the IASB. The ASAF has the potential to help the IASB in reaching its objective of greater acceptability of IFRS.  EFRAG welcomes that the ASAF will be a multilateral platform for technical discussion, where different views are debated at an early stage and participants gain the understanding of how difficult issues or possible requirements are perceived by other members of the IFRS community.

ASAF meetings will be prepared by EFRAG in its Consultative Forum of Standards-Setters, of which members have expressed a strong willingness to be working in a collegial and positive atmosphere, so that the European delegation to ASAF is fully representative and effective in bringing Europe’s influence in the development of IFRS. EFRAG will provide to National Standard-Setters the support to help early identification of issues and views in their jurisdictions.

EFRAG will be represented in the European delegation to ASAF by its Chairman Françoise Flores. She will be assisted by other EFRAG experts on subjects where specialised knowledge and expertise are needed so as to bring to the ASAF discussions the best level of expertise.

Commenting on the establishment and composition of ASAF, Hans van Damme, acting Chairman of the EFRAG Supervisory Board, said: “ASAF is a valuable step forward in the IASB’s due process as it creates for the first time a multilateral technical discussion platform bringing together National Standard-Setters and regional organisations around the world. We welcome the end of the convergence programme between the IASB and the FASB: all accounting standard-setter bodies are set on an equal footing in their participation in the development of IFRS. We continue to support the objective of a single set of high quality of financial reporting standards and believe that this objective is only achievable by bringing at the same discussion table the understanding of specific issues and views from around the world.” 

Françoise Flores, Chairman of EFRAG, expressed her support for ASAF and commented further: “All EFRAG’s efforts are driven to provide the IASB, in a positive and constructive manner, the best understanding of what is appropriate and suitable from a European perspective. Participation in the ASAF will give us the opportunity to be more effective in doing so, enlightened by the understanding of views and contexts outside Europe that the IASB also needs to take into account. National Standard-Setters have always played a pivotal role in EFRAG’s due process. Joining in the preparation of ASAF meetings within the remit of EFRAG Consultative Forum of Standard-Setters comes as a natural extension of our working relationship with National Standard-Setters in Europe. Together we will contribute to a European delegation at ASAF that is fully representative and effective in exercising Europe’s influence in the development of IFRS.”

Press release



© EFRAG - European Financial Reporting Advisory Group


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