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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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April 2018 IASB Update published and work plan updated

30 April 2018

April 2018 IASB Update published and work plan updated

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The April 2018 IASB Update has been published and the work plan updated.

The topics for discussion were:

Primary Financial Statements
Business Combinations Under Common Control
Goodwill and Impairment
Dynamic Risk Management
Disclosure Initiative: Definition of Material
Implementation

View the April IASB Update and previous Updates here.

View the work plan here.

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Previous IASB Updates
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