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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Standard-setters from about 60 different countries have gathered in London for the annual World Standard-setters Conference on 1 and 2 October.
This year’s conference will provide delegates with an update on the latest activities by the International Accounting Standards Board (Board), presentations and discussions about the Conceptual Framework for Financial Reporting as well as panel discussions and breakout sessions on a range of the Board’s projects.
Hans Hoogervorst, Chair of the International Accounting Standards Board, said:
National standard-setters play an important role in our work; they act as our eyes and ears on the ground. Their experiences and views provide critical input both as we develop new IFRS Standards and in our work to support implementation of the Standards.
The programme for the conference together with all the agenda papers can be found here.
You can also watch a video we created explaining the importance of international collaboration in standard-setting.
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