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 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.
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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.
More than 80 academics, standard-setters and practitioners attended the virtual International Accounting Standards Board (IASB) Research Forum 2021 recently to debate and discuss the latest accounting research that informs the IASB’s standard-setting activities.
This year’s event was held in partnership with the academic journal, Accounting & Finance.
Academic researchers from Australia, Belgium, Brazil, China, Japan, New Zealand, Saudi Arabia, the UK and the USA presented nine papers this year on a wide range of topics such as financial instruments, extractive activities, disclosures about acquisitions, value relevance of accounting information, earnings per share and the IFRS for SMEs.
Audio recordings and slides from the presentations are available here.
Next year, the IASB, the Financial Accounting Standards Board (FASB) and The Accounting Review are hosting a joint research conference. The aim of this conference is to share and discuss high-quality papers that contribute to the overarching theme of how key standards are performing in capital markets. The call for submissions for this conference is open until May 2022.
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