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, and which jurisdictions have adopted them and require their use.
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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.
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The IFRS Foundation will publish a register to provide a public record of the International Accounting Standard Board members’ engagement with stakeholders.
The decision to publish the register reflects the desire to continue demonstrating the Board’s independence and accountability and is also in line with stakeholder feedback.
The register will complement the transparency arrangements that already exist around the Board’s standard-setting and its meetings with advisory bodies and stakeholder groups. All papers prepared for these meetings are published in advance on the IFRS Foundation’s website and the Board’s monthly meetings are streamed live on the internet and recorded for viewing later.
The register will include speaking engagements and face-to-face, web-based or phone meetings of more than 30 minutes duration. Members will capture the date, location and purpose of each engagement, as well as the name of the relevant stakeholder organisation.
Board members’ engagement with external parties will be published on the Foundation’s website quarterly from December 2019.
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