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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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12 June 2017
The summary of tentative decisions on the Conceptual Framework for Financial Reporting is now available
Follow - The summary of tentative decisions on the Conceptual Framework for Financial Reporting is now available ×
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In March 2017, the International Accounting Standards Board (the Board) completed redeliberations of the Exposure Draft Conceptual Framework for Financial Reporting and of the Exposure Draft Updating References to the Conceptual Framework.
As part of our commitment to keep constituents informed, we have made available a summary of tentative decisions in the Conceptual Framework project.
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Conceptual Framework project
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