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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Discover more about the adoption process for IFRS Accounting Standards.
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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.
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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.
In our September IASB podcast Chair and vice-chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join education director Matt Tilling to provide an update on the Board's latest activities and summarise the September Board discussions.
Hans introduces the new Board members and talks about the recently issued Materiality Practice Statement. Sue updates on the latest discussions on the Primary Financial Statements project as well as the three education sessions that took place—on rate-regulated activities, business combinations under common control and dynamic risk management.
Hans also gives an update on the Board's discussion on the Conceptual Framework, which is currently being finalised, while Sue talks through some of the maintenance work on IFRS Standards carried out by the IFRS Interpretations Committee and how the Committee works.
Sign up to receive alerts about future podcasts and listen to all previous podcasts here.
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