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 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.
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.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
We offer a broad range of products and premium services, including print and digital editions of the IFRS Foundation's major works, and subscription options for all IFRS Accounting Standards and related documents. Every purchase contributes to the independence and funding of the IFRS Foundation and to its mission.
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.
You need to Sign in to use this feature
On 4 November 2020 at 9am GMT (6pm JST), Rika Suzuki, a member of the International Accounting Standards Board (Board), and Kensuke Okabe, a member of the technical staff, will be holding a second live webinar to discuss the Board’s preliminary views included in the Discussion Paper Business Combinations—Disclosures, Goodwill and Impairment. The Discussion Paper sets out possible ways to improve the information companies provide to investors, at a reasonable cost, about the acquisitions those companies make.
The first webinar provided a general overview of the Board’s proposals. In this second webinar we will explain in more detail the Board’s preliminary views about improving disclosures about acquisitions.
The webinar will last approximately 45 minutes and will include a question-and-answer session.
A recording of the webinar will be available on the project page and on our YouTube channel after the live discussion.
Register to participate in the webinar
You can register for the webinar anytime before the webinar starts using this link.
Technical information
For technical questions about the presentation, please contact webcasts@ifrs.org.
2020年11月4日(水)午前9時(グリニッジ標準時)/午後6時(日本時間)より、国際会計基準審議会(当審議会)理事の鈴木理加とテクニカルフェローの岡部健介がシリーズ第2回目となる日本語ウェブセミナーにて、ディスカッション・ペーパー「企業結合-開示、のれん及び減損」(本ディスカッション・ペーパー)に含まれる当審議会の予備的見解を説明します。本ディスカッション・ペーパーは、企業が投資家に提供する取得に関する情報を合理的なコストの範囲内で改善するために採り得る方法を示しています。
第1回ウェブセミナー では、当審議会による提案の概要を説明しました。第2回となる今回は、取得に関する開示の改善について、当審議会の予備的見解をより詳細に説明する予定です。
本ウェブセミナーは約45分を予定しており、質疑応答も含まれます。質問者はウェブセミナー中に質問を送ることもできますが、以下のボタンから事前に質問を送ることもできます。
ウェブセミナーの録音は当審議会のプロジェクトページ 及びYouTubeチャンネル で後日視聴可能です。
ウェブセミナーへの参加方法
ウェブセミナーの開始前であれば、こちらのリンク先 からいつでも登録可能です。
ウェブシステムに関する問い合わせ
ウェブセミナーに関する問い合わせは、webcasts@ifrs.orgまでお送りください。
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Cookie detailsWe use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Cookie detailsPreference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Cookie details