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.
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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 IFRS Foundation Trustees have started the search for the inaugural members of the newly formed International Sustainability Standards Board (ISSB) to work together with ISSB Chair Emmanuel Faber and the ISSB Vice-Chair(s), who will be announced shortly.
The ISSB will work alongside and in close cooperation with the International Accounting Standards Board and be tasked with developing IFRS Sustainability Disclosure Standards that meet the information needs of investors.
The ISSB’s composition is set out in the Foundation’s Constitution and will comprise up to 14 members in total.
Access information about how to apply and the role specifications.
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