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.
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).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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The members of the International Accounting Standards Board (Board) and staff of the IFRS Foundation wish to express their condolences to the family of Robert (Bob) Garnett, who died recently.
Bob played an important role in the history of the Board, having served from 2001 to 2010 during a period of widespread adoption of IFRS Standards around the world. He also chaired the IFRS Interpretations Committee from 2005 until 2011. He served as a committee member on IASC's (the predecessor of the IASB) project on extractive industries and was a member of the South African Accounting Practices Board.
Before joining the Board, he was a senior executive for Anglo American PLC, one of the world's largest mining companies.
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