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 HTML and 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.
You will also get access to the IFRS Sustainability Disclosure Standards and their related materials.
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).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
The International Accounting Standards Board (Board) published the Exposure Draft General Presentation and Disclosures on 17 December 2019 as part of the Board’s Primary Financial Statements project.
As a part of a series of webinars introducing the Exposure Draft, Board Member Tadeu Cendon and a member of the IFRS Foundation technical staff will deliver a webinar in Portuguese. This webinar will provide an overview of the proposals in the Exposure Draft. Participants can submit questions during the webinar, and these will be answered at the end.
The webinar will be held on Friday 6 March 2020 at 2pm (GMT)/11am (Sao Paulo Time) and will last approximately 40 minutes. A recording of the webinar will be available on the project page and on our YouTube channel after the live discussion.
There is no charge to listen to the webinar but registration is required. You can register anytime before the webinar starts using this link.
For technical questions about the presentation, please contact firstname.lastname@example.org.
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