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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The IFRS Foundation’s first biannual Compilation of Agenda Decisions brings together agenda decisions published by the IFRS Interpretations Committee (Committee) from January to September 2019.
The agenda decisions are organised by the IFRS Standard to which they relate. The document is intended to make the already published work of the Committee more accessible. Future compilations will be published twice a year, in April and October.
View individual agenda decisions by publication date on the supporting consistent application of IFRS Accounting Standards page.
The role of the Committee is to work with the International Accounting Standards Board in supporting consistent application of IFRS Standards.
The Committee publishes an agenda decision when, following consultation, it concludes that standard-setting is not required to address a question about the application of IFRS Standards. This is often because the principles and requirements in the Standards are adequate to address the question asked.
In these situations, the agenda decision includes material that explains how the applicable principles and requirements in the Standards apply to the transaction or fact pattern described.
Compilation of Agenda Decisions—Volume 1 can be accessed here.
You can read more about the Committee and sign up to follow its work here.
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