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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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 Trustees of the IFRS Foundation, responsible for the oversight and governance of the International Accounting Standards Board, have issued narrow-scope amendments to the IFRS Foundation’s Constitution, adjusting the appointment terms for the Trustee Chair and Vice-Chairs.
The Constitution sets out the objectives and governance arrangements of the IFRS Foundation and its standard-setting body, the International Accounting Standards Board.
The amendments to the Constitution set the maximum tenure of the Trustee Chair and Vice-Chairs to nine years, clarify that the Chair can be appointed either from among the Trustees or externally, and specify that the Vice-Chairs must be appointed from the Trustee ranks.
The changes will provide flexibility, whilst also ensuring there is continuity and stability in the IFRS Foundation’s leadership. The amendments have been finalised following a public consultation published in June this year.
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