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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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September 2018 IFRS for SMEs Update published

28 September 2018

September 2018 IFRS for SMEs Update published

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The September 2018 IFRS for SMEs Update is now available.

This Update includes information on:

Comprehensive review of the IFRS for SMEs Standard
Update on IFRS for SMEs Standard modules
IFRS for SMEs Standard translations—status report

View this and all previous IFRS for SMEs Updates here.

IFRS for SMEs Implementation page
IFRS for SMEs Update

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