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.
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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.
On 11 July 2021 IFRS Foundation Trustee Chair Erkki Liikanen took part in a panel debate on regulations, disclosures, financial risk and private financing for the green economy at the International Conference on Climate Change. The conference was organised by the Italian Ministry of Economy and Finance and the Bank of Italy to coincide with the G20 Finance Ministers and Central Bank Governors’ meeting in Venice on 9-10 July 2021.
In addition to Mr Liikanen, the panel featured:
The Trustees are currently consulting on proposed amendments to the Foundation’s Constitution to accommodate the creation of a new standard-setting board within the Foundation’s governance structure. The consultation closes on 29 July 2021.
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