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).
About the IFRS Foundation
Who we are
How we set IFRS Standards
Consolidated organisations (VRF & CDSB)
Work with us
Contact us
Integrated Reporting
Integrated Reporting and Connectivity Council
Why have global accounting and sustainability standards? What benefits do they bring to the world economy?
Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
Global accounting standards
Why global accounting standards?
Accounting Standards by jurisdiction
Adoption and copyright
Global sustainability standards
Why do we need a global baseline for capital markets?
Partnership Framework for capacity building
Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access PDF files of this year's consolidated IFRS Accounting Standards, IFRIC Interpretations, the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards.
IFRS Accounting Standards
IFRS Accounting Standards Navigator
IFRS for SMEs Accounting Standard
Translations
IFRS Accounting Taxonomy
Editorial corrections
IFRS Sustainability Disclosure Standards (in progress)
General Sustainability-related Disclosures
Climate-related Disclosures
Existing Standards
SASB Standards
What do we do once we’ve issued a Standard? We undertake various activities to support the consistent application of IFRS Standards, which includes implementation support for recently issued Standards. We do this because the quality of implementation and application of the Standards affects the benefits that investors receive from having a single set of global standards.
The work plan includes all projects undertaken by the IFRS Foundation Trustees, the International Accounting Standards Board (IASB), the International Sustainability Standards Board (ISSB) and the IFRS Interpretations Committee. Public consultations are a key part of all our projects and are indicated on the work plan.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
We offer a broad range of products and premium services, including print and digital editions of the IFRS Foundation's major works, and subscription options for all IFRS Accounting Standards and related documents. Every purchase contributes to the independence and funding of the IFRS Foundation and to its mission.
IFRS Sustainability
Products and services
Register
Register for IFRS.org
On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
Standard-setting
International Sustainability Standards Board
Consolidated organisations
Consolidated organisations (CDSB & VRF)
Projects
Climate-related Disclosures
General Sustainability-related Disclosures
International Applicability of the SASB Standards
News
Latest news
SME Implementation Group
Show Sections
About the SME Implementation Group (SMEIG)
The Trustees have charged the SMEIG with two main responsibilities:
- to consider questions on the implementation and application of the IFRS for SMEs Accounting Standard, decide which questions merit published educational material based on the set criteria and develop Q&As, which are educational materials, that are publicly available on a timely basis.
- to consider the need to amend the IFRS for SMEs Accounting Standard and make recommendations to the Board on:
- issues on the implementation and application of the IFRS for SMEs Accounting Standard that cannot be addressed by Q&As; and
- new and amended IFRS Accounting Standards that have been approved since the IFRS for SMEs Accounting Standard was issued or last amended.
-
The IFRS for SMEs Accounting Standard -
IFRS for SMEs implementation support
Email Form
We are processing your request
Email successfully submitted
Your privacy
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Cookie preferences
Essential cookies
Always active
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Cookie detailsAnalytics cookies
We use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Cookie detailsPreference cookies
Preference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Cookie details