Accounting Standards Advisory Forum (ASAF)

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 and has been reappointed for the 2025-27 term.

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.

UKEB ASAF Presentations

July 2024: UKEB’s project on Intangible Assets

July 2023: UKEB – Accounting for Intangibles: UK Stakeholders’ views

News alerts

27 September 2022: UKEB report on Subsequent Measurement of Goodwill: A Hybrid Model published

16 February 2022: UK Endorsement Board reappointed to international Accounting Standards Advisory Forum

1 November 2024: UKEB Reappointed to ASAF Membership 2025–2027