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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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.
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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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One hundred academics and non-academics met in Sydney, Australia, for the 2018 IASB Research Forum on 11 and 12 November, to discuss some of the latest research into financial reporting matters.
The Forum is organised annually by the IASB in collaboration with an academic journal to create a platform for presentations and discussions of new accounting research of relevance to the IASB's work.
This year, the organising partners were accounting journal Abacus and the University of Sydney. Six papers—by academics from Australia, China, Sweden and the US—were presented at this year’s event, covering topics such as non-GAAP earnings, disclosures and intangibles.
The presentations were either followed by responses from an academic and a standard-setter or by a panel, before a general discussion with the audience.
The papers that were presented at the Forum can be accessed here, along with audio of the presentations. Articles based on the presentations and discussions will be published in future editions of Abacus.
The IFRS Foundation is now—together with the partner for the 2019 Forum, Journal of International Accounting Research (JIAR)—calling for papers to next year’s event, which will take place in New Jersey, US, in October 2019.
Further information about how to submit papers can be found here.
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