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.
Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access HTML and 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.
You will also get access to the IFRS Sustainability Disclosure Standards and their related materials.
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).
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.
Andreas Barckow, Chair of the International Accounting Standards Board (Board), will, for the first time in his new role, address delegates at the World Standard-setters Virtual Conference taking place on 27-28 September.
He will share his first impressions of joining the Board from the perspective of a former national standards-setter. He is the former President of the Accounting Standards Committee of Germany (Deutsches Rechnungslegungs Standards Committee e.V.)
The two-day, invite-only conference provides an opportunity for national standard-setters to get an update on and discuss the IFRS Foundation’s activities, including consultations currently out for comment. The conference will offer interactive Q&A sessions—where participants can ask presenters questions—panel discussions and virtual networking opportunities with fellow delegates and speakers in a chatroom environment.
Recordings of some sessions will be available to view after the conference.
Access more details about the conference here. Please register via invitations that have been sent out from the IFRS Foundation.
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