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).
About the IFRS Foundation
Who we are
How we set IFRS Standards
Consolidated organisations (VRF & CDSB)
Work with us
Contact us
Why global accounting Standards? What benefits do they bring to the world economy? Which jurisdictions have adopted and require use of our accounting Standards?
Discover more about the adoption process for IFRS Accounting Standards.
Global accounting standards
Why global accounting standards?
Accounting Standards by jurisdiction
Adoption and copyright
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.
IFRS Accounting Standards
IFRS Accounting Standards Navigator
IFRS for SMEs Accounting Standard
Translations
IFRS Accounting Taxonomy
Editorial corrections
IFRS Sustainability Disclosure Standards (in progress)
General Sustainability-related Disclosures
Climate-related Disclosures
Exisiting Standards
SASB 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.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
We offer a broad range of products and premium services, including print and digital editions of the IFRS Foundation's major works, and subscription options for all IFRS Accounting Standards and related documents. Every purchase contributes to the independence and funding of the IFRS Foundation and to its mission.
IFRS Sustainability
Products and services
Register
Register for IFRS.org
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.
Standard-setting
International Sustainability Standards Board
Consolidating organisations
Consolidated organisations (CDSB & VRF)
News
Latest news
13 January 2020
Management Commentary Consultative Group December 2019 meeting summary available
Follow - Management Commentary Consultative Group December 2019 meeting summary available ×
You need to Sign in to use this feature
The Management Commentary Consultative Group held its fourth meeting on 13 December 2019 at the London office of the IFRS Foundation.
Members discussed the following topics:
- How to support adoption and application of the revised Practice Statement;
- Areas where further input from the Consultative Group was required, including:
- information on intangibles and environmental, social and governance (ESG) matters in management commentary;
- the meaning of ‘management’s view’;
- the entity’s purpose; and
- guidance on narrative coherence.
- The overview of the staff’s current proposals.
Read the summary here; recordings of the meeting discussions, the agenda and other related papers are available on the meeting page.
-
Management Commentary Consultative Group
Your privacy
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Cookie preferences
Essential cookies
Always active
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Cookie detailsAnalytics cookies
We use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Cookie detailsPreference cookies
Preference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Cookie details