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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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.
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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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Chair and Vice-Chair of the International Accounting Standards Board (Board) Hans Hoogervorst and Sue Lloyd join communications team member Kasia Gilewska to take us through the decisions made at the October Board meeting.
With a focus on projects linked to financial instruments, they talk about:
Hans also talks about some of the highlights of the most recent IFRS Foundation Trustees’ meeting and a stakeholder event aimed at the investor community, both held in New York earlier this month.
Find all our podcasts on our dedicated webpage and register to receive alerts when a new episode becomes available. The podcast is also available on YouTube.
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