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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Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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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.
The IFRS Foundation is holding a live webinar on the International Accounting Standards Board’s (Board) consultation on regulatory assets and regulatory liabilities.
The webinar will provide an overview of the proposals in the Exposure Draft Regulatory Assets and Regulatory Liabilities (published in January 2021). Participants will have an opportunity to ask questions.
The webinar will be held on Wednesday 24 February 2021 at 12:00 GMT, and will run for approximately an hour.
The deadline for comments on the Exposure Draft is 30 June 2021.
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