The discussion noted that the NSS have a number of roles. Broadly these would be:

• To facilitate involvement in the IASB processes by encouraging their local jurisdiction to comment to the IASB.
• Informing their local jurisdiction of IASB developments.
• Commenting on IASB documents.
• Leading and participating in IASB projects including research projects.
• Encouraging non-liaison standard setters to participate in these projects.
• NSS should avoid substantive changes to IFRS in their local jurisdiction.
• If a NSS considers that an issue requires interpretation it should request the IFRIC or IASB to deal with the issue.
• If a NSS believes an issue is a local issue only, it should confirm that with others.
• NSS should assist educational activities in their local jurisdictions and contribute to IASB educational material.