ASAF is an advisory forum to the International Accounting Standards Board (IASB). This forum enables the IASB to obtain a broad range of national and regional input on major technical issues related to the IASB’s standard setting activities.
Its membership is limited to national standard-setters and regional standard-setting bodies. The UKEB was appointed as a member in June 2021.
Pauline Wallace, Chair of the UK Endorsement Board, represents UK Endorsement Board at ASAF. Seema Jamil-O’Neill, Technical Director of the UK Endorsement Board, is her named alternate.
ASAF usually meets 4 times a year.
Information about ASAF can be found here.
27 September 2022: UKEB report on Subsequent Measurement of Goodwill: A Hybrid Model published