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The IFRS Foundation has today published its annual report and audited financial statements for the year ended 31 December 2022.

Marking a transformative year for the IFRS Foundation, the report highlights significant accomplishments by its two boards, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB). The two boards are united in the mission to provide better information about companies all over the world so that investors and other capital market participants can make better decisions―better information for better decisions.

The report discusses:

  • the consolidation of the IFRS Foundation, the Climate Disclosure Standards Board and the Value Reporting Foundation;
  • the inaugural work of the ISSB, including publication of its first two draft Standards, IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures;
  • key milestones of the IASB, including completion of its Third Agenda Consultation and publication of the Exposure Draft on the Third Edition of the IFRS for SMEs Accounting Standard; and
  • includes a look ahead at the Foundation’s priorities for 2023.

Followable tags

IFRS Accounting Standards development
IFRS Sustainability Standards development
IFRS Foundation strategy and governance