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).
Why have global accounting and sustainability standards? What benefits do they bring to the world economy?
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.
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The International Accounting Standards Board expects to publish Initial Application of IFRS 17 and IFRS 9—Comparative Information on 9 December 2021.
IFRS Digital Subscribers and IFRS Digital and Print subscribers will be able to download the document from the IFRS Standards Navigator and the project page. IFRS Digital and Print subscribers will also be sent a printed copy of the document, and printed copies will also be available to order from the Web Shop.
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
To ensure you are up to date with all our forthcoming publications, you can choose to sign up to receive these news stories as email alerts. To do this, sign in, go to your dashboard and choose to follow 'Standards development', 'Consultative documents' or 'Standards, Amendments and Interpretations' depending on your needs. 'Standards development' will post alerts about all stages of the projects whereas 'Consultative documents' and 'Standards, Amendments and Interpretations' focus on those specific documents. You must have an IFRS Foundation account—registration is free.
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