The AASB, as part of its work program, offers comment on documents such as proposed agenda decisions, exposure drafts, draft exposure drafts, invitations to comment and discussion papers. Go to the 'Work program' page of the AASB website at www.aasb.com.au and choose 'Summary AASB work program'. One of the topics listed relates to the IASB financial crisis projects. Why do you think it is necessary for the AASB to actively participate in the development of accounting standards relating to the financial crisis?