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 have global accounting and sustainability standards? What benefits do they bring to the world economy?
Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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.
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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.
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The IFRS Taxonomy Formula Linkbase 2017 is now available to download. The current version of the Formula Linkbase is an updated version of the IFRS Taxonomy Formula Linkbase 2016.
The 2017 formulas are designed to accompany the IFRS Taxonomy 2017. The majority of the changes to the current version are related to the IFRS Taxonomy content.
The IFRS Taxonomy formula linkbase is developed to be as generally applicable as possible, which means that it can be used with filings (instance documents) that have been created based on:
For the IFRS Taxonomy Formula Files in XBRL and guidance for the formula linkbase please go to Working with the IFRS Taxonomy.
The formula linkbase can be used with software packages supporting the XBRL formula specification 1.0.
Technical changes between the current version and the previous version include:
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