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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.
The Trustees of the IFRS Foundation have appointed Jens Freiberg to the IFRS Interpretations Committee, effective immediately. He fills the position on the Interpretations Committee that was left vacant by the departure of a member last year.
The Interpretations Committee works with the International Accounting Standards Board to support consistent application of IFRS Standards. The Interpretations Committee comprises 14 voting members and a non-voting Chair.
Mr Freiberg is a German public auditor and the Head of BDO Germany’s Accounting Advisory and Technical Accounting Groups. He is the representative of BDO Germany on BDO’s Global IFRS Policy Committee.
He has been a representative on the IFRS Advisory Council, finishing his term at the end of 2019, and is a member of the Transition Resource Group for the insurance contracts Standard, IFRS 17. He was also a member of the IFRS Committee of the Accounting Standard Committee of Germany (DRSC) for two years.
The appointment is until 30 June 2022.
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