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 global accounting Standards? What benefits do they bring to the world economy? Which jurisdictions have adopted and require use of our accounting Standards?
Discover more about the adoption process for IFRS Accounting Standards.
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.
Recordings of two International Accounting Standards Board (Board) presentations delivered to the attendees of the European Accounting Association (EAA) Virtual Congress are now available.
In the first presentation, Technical Staff Rafal Markowski, Anne McGeachin and Ana Simpson gave an overview of the Third Agenda Consultation that is currently out for comment.
In the second presentation, Board Member Ann Tarca and Technical Staff Anne McGeachin and Ana Simpson provided updates on the Board’s progress in other projects.
Watch the recording of the presentation on the Third Agenda Consultation below; the presentation's slide deck is also available.
Watch the recording of the presentation on the IASB Technical Update below; the presentation's slide deck is also available.
You need to Sign in to use this feature
Your action was not processed, please try again later
IFRS Foundation cookies
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.Cookie details
We 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 details
Preference 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