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).
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
In this episode of our monthly IASB podcast, Hans Hoogervorst (IASB Chair) and Sue Lloyd (IASB Vice-Chair) discuss the major projects covered during the February 2020 Board meeting.
Topics discussed include the IASB’s Disclosure Initiative, Business Combinations Under Common Control, phase 2 of reforms to IBOR and Amendments to IFRS 17 Insurance Contracts.
A full summary of the February Board meeting can be found in the IASB Update.
You can find all our podcasts on our podcast page, where you can also register to receive alerts when a new podcast becomes available. The podcasts are also available on our YouTube channel.
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