Standard Advisory Council
- Standard Advisory Council
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Das Standard Advisory Council (SAC) ist eines der wichtigsten Organe im Rahmen der Internationalen Rechnungslegung.
Das SAC besteht aus mindestens 30 Mitgliedern (derzeit aus 40) mit verschiedenen Hintergründen (fachlich, Nationalität) und dient als beratendes Gremium für das International Accounting Standards Board (IASB) sowie das Board of Trustees. Das SAC wird als ein zentrales Organ betrachtet, welches für die Beteiligung von Einzelpersonen und Organisationen an den Entscheidungen des IASB geschaffen wurde. Die Amtszeit beträgt drei Jahre und eine einmalige Wiederwahl ist möglich.
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