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).
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.
IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
The IFRS Foundation is calling for research proposals to help inform the International Accounting Standards Board’s planned post-implementation reviews of three Standards, focusing specifically on the quality of disclosures provided by companies applying IFRS 9 Financial Instruments, together with the disclosure requirements in IFRS 7 Financial Instruments: Disclosures, and on the disclosures required by IFRS 15 Revenue from Contracts with Customers.
The deadline for submitting research proposals is 31 March 2021.
Additionally, the Australian Accounting Review is calling for papers for a special issue of the journal that will focus on academic research related to the application and impact of IFRS 9. Expressions of interest to contribute to the special issue must be given by 15 April 2021.
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