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.
The Trustees of the IFRS Foundation, responsible for the governance and oversight of the International Accounting Standards Board, have today announced the reappointment of Guy Jones and Goro Kumagai to the IFRS Interpretations Committee.
Their second three-year terms commence on 1 July 2021.
Guy is a partner in the Toronto office of EY’s Professional Practice Group and a member of EY’s Global IFRS Policy Committee.
Goro is the Senior Fellow of the Industry-Government-Academia Collaboration Office, Global Strategy Department, at Mizuho Securities, the investment banking arm of Mizuho Financial Group.
The Interpretations Committee works with the Board in supporting the application of IFRS Standards and comprises 14 members drawn from various jurisdictions and professional backgrounds.
The Foundation is currently recruiting new members for the Interpretations Committee.
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