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 International Accounting Standards Board (Board) has decided to extend the comment period for the Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach to 12 January 2022. This decision was made at the Board’s 21 July 2021 meeting.
The unusually long comment period is because of the unique nature of, and significant new thinking in, the proposals. In particular, it will allow more time for preparers to engage in fieldwork and provide feedback on the practical application of the proposals. The Board seeks input from all jurisdictions and all company sizes applying full IFRS Standards.
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