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.
The IFRS Taxonomy formula linkbase 2019 is now available to download. It can be used with software tools that support the XBRL formula specification 1.0.
The IFRS Taxonomy formula linkbase can help with validating, and thereby improving, the reliability of values reported using the IFRS Taxonomy and the XBRL technical format. For example, the linkbase can be used to help preparers avoid reporting negative values for IFRS Taxonomy elements where positive values are expected.
The IFRS Taxonomy formula linkbase 2019 is an update of the 2018 version, and accompanies the IFRS Taxonomy 2019. It reflects content changes in the IFRS Taxonomy 2019 and includes an updated technical structure for the following validation categories:
For the IFRS Taxonomy formula files in XBRL and guidance for the formula linkbase, as well as other general resources for the IFRS Taxonomy, please click here.
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