There may be times when you have to share your account with your business partners or friends, or you may be managing a website as a team and using a single AdSense login ID to see the stats. To all such users who share their AdSense account with someone, the AdSense team has added a feature where you can invite trusted colleagues or partners to sign in to your AdSense account.
Currently, there are only two levels of user permissions that can be granted: admin and standard users. Both types of users have full access to the AdSense interface, but only Administrators can add or remove users.
When you add a new user to manage/access your AdSense account with admin rights, he can do the following:
Standard AdSense users cannot see the list of users who have access to your AdSense account, and they cannot add or remove any existing users. These abilities can be useful when you want to give someone access to your AdSense account with limited permissions.
At the start, your access level for your account is set to ‘Administrator’. You can invite other people to access your account, designate them as Administrators or Standard users, and later change these settings if needed.
So, with feature, you can manage and share your AdSense account in a more efficient way.
Also, refer https://support.google.com/adsense/answer/2646544 for more information.