This section introduces the members of the International Accounting Standards Board. There are 14 Board members, each with one vote. The Trustees appoint the Board members.
The IASC Foundation Constitution provides that the Trustees shall:
select members of the IASB so that it will comprise a group of people representing, within that group, the best available combination of technical skills and background experience of relevant international business and market conditions in order to contribute to the development of high quality, global accounting standards. [Paragraph 20]
As it develops International Financial Reporting Standards, the IASB follows a rigorous, open due process.
