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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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.
It is with great sadness that the staff and Trustees of the IFRS Foundation received the news of the death of Ian Mackintosh, former Vice-Chair of the International Accounting Standards Board (IASB).
Ian's distinguished career in national and international standard-setting spanned several decades. He served as the IASB Vice-Chair from 2011 to 2016.
Originally from New Zealand, Ian spent much of his career in Australia where he served as Deputy Chair of the Australian Accounting Standards Board, Chair of the Australian Public Sector Accounting Standards Board and Chief Accountant of the Australian Securities and Investments Commission. He also served as Chair of the UK Accounting Standards Board and held a range of other senior positions.
More recently, Ian served as Chair of the Corporate Reporting Dialogue from 2017 to 2021, where he played a fundamental role in laying the groundwork for consolidation of the disclosure landscape. The Corporate Reporting Dialogue brought together the leading corporate reporting organisations to discuss alignment and consolidation, ultimately achieving its goals when four of its seven members consolidated under the IFRS Foundation in 2022.
Erkki Liikanen, Chair of the IFRS Foundation Trustees, said:
Ian dedicated his career to standard-setting. He had the right blend of charm, skills and focus that made it possible to find common ground between organisations and stakeholders, creating a profound and lasting impact on the global reporting landscape. His legacy is visible in the IFRS Foundation and elsewhere. Our thoughts are with his friends and family.
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