IASB advisory bodies

The IASB's formal advisory bodies provide an important channel for the IASB to receive input on its work and to consult interested parties from a broad range of backgrounds and geographical regions in a transparent manner.

Formal advisory bodies are established specifically to engage with the work of the IASB usually on a regular basis (apart from working groups, whose meetings take place on an ad hoc basis). Meetings with these bodies are held in public and the relevant meeting materials are made available on the website. Where technically feasible, meetings are also recorded and webcast.

However, the IASB engages with a broad range of bodies, which is not restricted to formal advisory bodies. For instance, interaction with regional and national standard-setting bodies is another important component of the IASB's consultative activities. In addition, it engages with a number of entities and organisations on an ad hoc basis as part of its project specific outreach activities or may create temporary ad hoc expert advisory groups to assist the IASB in specific project related areas.

The table below provides an overview of the IASB's formal advisory bodies and their form of engagement with the IASB. For more information, click on the name of the body.