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.
Webinars were recently held on the Exposure Draft General Presentation and Disclosures in English, Japanese and Korean. Recordings of these live webinars are now available; each lasted approximately 60 minutes.
The International Accounting Standards Board is seeking feedback on the Exposure Draft General Presentation and Disclosures. This webinar is the third in a series discussing the detailed proposals in the Exposure Draft. It focuses on the Board’s proposals on disaggregation, including proposals for the analysis of operating expenses and unusual income and expenses.
A question and answer session with participants is included towards the end of each webinar.
View the recordings via the links below or visit our YouTube channel, where other webcasts and podcasts can be found.
|English||View the webinar and slide deck|
|Korean (한국어)||여기를 누르면 웨비나 자료를 볼 수 있습니다|
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