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.
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.
The International Accounting Standards Board (Board) has just completed its discussion of the scope of the Business Combinations under Common Control project.
You can now register for a free webinar explaining the scope of the project.
The webinar will take place on 31 January 2018 and last approximatively 45 minutes, including Q&A.
During the webinar, the staff will discuss:
You will also have the opportunity to ask questions.
Participating in the webinar is free, but registration is required.
To accommodate people in different time zones, the webinar will be presented twice.
Click on your preferred session below.
To access the webinar, your computer must have Windows Media Player installed. For technical questions about the webinar, please contact Bob Young.
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