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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

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 Disclosure 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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ABOUT US

About the IFRS Foundation

About us How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards Annual reports

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IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Funding

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Latest news IFRS Foundation meeting and events calendar Media enquiries, press releases and speeches

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International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Connected information Around the world News Meeting and events calendar Updates and podcasts

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IFRS Accounting Standards IFRS for SMEs Accounting Standard Management Commentary Digital financial reporting IFRS translations Integrated reporting

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Open and future projects Open consultations Completed projects IASB prioritisation framework

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Products overview IFRS Accounting licensing IFRS Digital subscription IFRS Foundation shop

IFRS SUSTAINABILITY

IFRS Sustainability

International Sustainability Standards Board Consultative bodies Connected information Around the world News Meeting and events calendar Updates and podcasts

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IFRS Foundation work plan
Reassessment of Control (IFRS 10)

Reassessment of Control (IFRS 10)

Open for comment:
Submissions by 29/05/26

Tentative Agenda Decision and comment letters: Reassessment of Control (IFRS 10)

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CONSULTATION FEEDBACK

PROJECT HISTORY

PROJECT NEWS

MEETINGS

Current stage

The IFRS Interpretations Committee (Committee) published a tentative agenda decision at its meeting in March 2026.

Next milestone

Tentative Agenda Decision Feedback

Previous meeting

IFRS Interpretations Committee March 2026

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