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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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.
A recording of the virtual research workshop held by the International Accounting Standards Board (Board), in conjunction with the European Accounting Association (EAA) and the European Financial Reporting Advisory Group (EFRAG), on 18 June is now available.
The workshop provided an overview of the Board’s Exposure Draft Management Commentary that sets out a proposed comprehensive new framework for preparing management commentary that meets investors’ information needs.
The session was moderated by EAA President Thorsten Sellhorn and included a presentation by the Board’s technical staff; initial reactions by Vincent Papa from the EFRAG Secretariat; academic reflections by Peter Kajueter; and a Q&A session addressed by the presenters.
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