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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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).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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The International Accounting Standards Board (Board) held a supplementary meeting on 15 May 2020 to:
The Board is acting quickly to provide support to stakeholders at this difficult time and plans to issue the amendment to IFRS 16 on or around 28 May 2020.
A full summary of the Board’s supplementary meeting is available in the Supplementary IASB Update May 2020—covid-19-related matters.
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