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Our Standards are developed by our two standard-setting boards, the International Accounting Standards Board (IASB) and International Sustainability Standards Board (ISSB).
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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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25 January 2018
Feature: IFRS Standards and their impact on financial stability and long-term investments
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Questions are sometimes asked about whether there is a connection between IFRS Standards and financial stability – and also about whether IFRS Standards encourage long-term or short-term investments. Here are two presentations that tackle those questions:
IFRS® Standards and financial stability
This presentation explores the impact of accounting volatility on financial stability, how IFRS 9 Financial Instruments and IFRS 17 Insurance Contracts contribute to stability, and the relationship between the IFRS Foundation and regulators.
IFRS® Standards and long-term investments
This presentation explains how accounting standards contribute to long-term investments and how capital markets benefit from transparent reporting.
The presentations were first delivered to the Trustees of the IFRS Foundation. You can read more about the role of the Trustees here.
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IFRS 17 Insurance Contracts -
IFRS 9 Financial Instruments -
Trustees of the IFRS Foundation
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