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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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ASAF meeting July 2017 agenda updated
The revised agenda for the ASAF meeting with details of the updated running order for Friday 7 July is available here.
Changes include:
- AP 4: Property, Plant and Equipment: Proceeds before Intended Use (Proposed amendments to IAS 16): Moved from Friday 7 July to afternoon of Thursday 6 July
- AP 10: Project updates and agenda planning: Moved from Friday 7 July to afternoon of Thursday 6 July
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