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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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.
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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.
On Wednesday 10 June 2020 at 11am (BST) the staff of the International Accounting Standards Board (Board) will hold the second in a series of live webinars on the Board’s Exposure Draft General Presentation and Disclosures.
The first webinar provided a general overview of the Board’s proposals. Future webinars will explore in more detail its proposals for disaggregation and management performance measures.
In this second webinar the staff will explain the Board’s detailed proposals for subtotals and categories in the statement of profit and loss. Click here to view the slide deck for the presentation.
The webinar will last approximately 45 minutes and will include a question-and-answer session. The staff will consider questions submitted during the webinar but participants are also encouraged to submit questions beforehand using the button below.
A recording of the webinar will be available on the project page and on our YouTube channel soon after the live discussion. The webinar will also be offered in other languages—Chinese, Japanese, Korean, Portuguese and Spanish—at later dates, and details of these webinars will be published in due course.
Register to participate in the webinar
There is no charge to listen to the webinar but registration is required. You can register at any time before the webinar starts by using this link.
For technical questions about the presentation, please contact email@example.com.
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