The requirements are not very high, check out this link for the trixbox appliances for comparison,
http://www.trixbox.com/products/appliance/specificationsAs you can see any decent modern server will do fine. Just get something reliable. Probably one of the biggest weaknesses of Asterisk is that it runs pretty good on crap equipment which leads to unstable systems.
Only keep in mind if you are planning to do anything out of the ordinary like maybe recording all calls or running other things on the server you may want to go more powerful and maybe with more disk space.