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).
Why global accounting Standards? What benefits do they bring to the world economy? Which jurisdictions have adopted and require use of our accounting Standards?
Discover more about the adoption process for IFRS Accounting Standards.
Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access PDF files of this year's consolidated IFRS Accounting Standards, IFRIC Interpretations, the Conceptual Framework for Financial Reporting and IFRS Practice Statements, as well as available translations of Standards.
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.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
We offer a broad range of products and premium services, including print and digital editions of the IFRS Foundation's major works, and subscription options for all IFRS Accounting Standards and related documents. Every purchase contributes to the independence and funding of the IFRS Foundation and to its mission.
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.
The IFRS Foundation has published a new, short animated video that explains how IFRS® Standards are developed by the International Accounting Standards Board. The two-minute video goes through the typical stages of the standard-setting process, showing how stakeholders can get involved.
The video can also be found on the IFRS Foundation's YouTube channel.
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