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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Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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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.
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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.
Access to translated materials depends on a number of factors—some are available for free through registering as a Digital Subscriber, while some require a Digital and Print premium subscription, which you can purchase from our shop. This will be made clear as you access the materials.
Translated materials are added to the site when they become available; you can read more about our translation process on the 'how we work' tab of this page.
Translated bound volumes, consultative documents and standalone amendments are available from the Standards Navigator, while the IFRS for SMEs Accounting Standard and IFRS Accounting Taxonomy have their own hubs which include translations.
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