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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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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's International Accounting Standards Board (IASB) has today published its Third Agenda Consultation Feedback Statement and Snapshot outlining its priorities for the next five years. The Feedback Statement explains the reasons for the IASB’s decisions and shows how the IASB responded to the extensive feedback from its diverse stakeholders. This feedback, obtained via a public consultation in 2021, has helped to shape the IASB’s activities and work plan.
The three main strategic priorities are to:
Andreas Barckow, Chair of the IASB, said:
I am pleased to share our priorities which will continue to improve financial reporting, support capital markets and serve the public interest. We appreciate the valuable input from our stakeholders on this agenda consultation. Their expertise and thoughtful contributions have helped us develop a plan that speaks to the matters that are and will be critical to capital markets. We look forward to engaging with our stakeholders in our activities.
The IASB conducts an agenda consultation once every five years to decide how to balance its various activities and determine its priorities. The Request for Information on the Third Agenda Consultation was published in March 2021 and the comment period closed in September 2021. The IASB analysed and discussed the feedback received at a series of public meetings in 2021 and 2022.
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