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 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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Death of Robert P. Garnett, former member of the IASB and Chair of the Interpretations Committee
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The members of the International Accounting Standards Board (Board) and staff of the IFRS Foundation wish to express their condolences to the family of Robert (Bob) Garnett, who died recently.
Bob played an important role in the history of the Board, having served from 2001 to 2010 during a period of widespread adoption of IFRS Standards around the world. He also chaired the IFRS Interpretations Committee from 2005 until 2011. He served as a committee member on IASC's (the predecessor of the IASB) project on extractive industries and was a member of the South African Accounting Practices Board.
Before joining the Board, he was a senior executive for Anglo American PLC, one of the world's largest mining companies.
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