Welcome to the website of the IFRS Foundation and the IASB

Monday 30 November 2015

Banner graphic

Use around the world

Jurisdictional and International MoUs

Over time, the IFRS Foundation has agreed Memoranda of Understanding (MoUs) with other international organisations and also jurisdictional authorities. Jurisdictional MoUs have now been superseded by the MoU agreed between the IFRS Foundation and members of its Accounting Standards Advisory Forum (ASAF).


International organisation
Accounting Standards Advisory Forum (ASAF)
European Securities and Markets Authority (ESMA)
International Actuarial Association (IAA)
International Federation of Accountants (IFAC)
International Integrated Reporting Council (IIRC)
International Organization of Securities Commissions (IOSCO)
International Valuation Standards Council (IVSC)


United States


Related information

/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }