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.
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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.
The IFRS Foundation has appointed four new members to the SME Implementation Group (SMEIG) for a three-year term starting 1 July 2022.
Established by the IFRS Foundation Trustees in 2010, the SMEIG is a consultative body to the International Accounting Standard Board and works to support the international adoption, implementation and application of the IFRS for SMEs® Accounting Standard. Its responsibilities include considering the need to update the Standard and considering application questions that could require educational materials. SMEIG members participate in a personal capacity.
The new members to the SMEIG are:
The appointment of new members to the SMEIG from the Americas is still in progress and will be announced in the coming months. The IFRS Foundation continues to search candidates from the Americas, seeking to achieve the SMEIG’s objective of building a diverse, geographical and gender-balanced group.
A full list of the SMEIG members can be found here.
To view the SMEIG’s terms of reference and operating procedures click here.
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