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).
Why have global accounting and sustainability standards? What benefits do they bring to the world economy?
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.
What do we do once we’ve issued a Standard? We undertake various activities to support the consistent application of IFRS Standards, which includes implementation support for recently issued Standards. We do this because the quality of implementation and application of the Standards affects the benefits that investors receive from having a single set of global standards.
The work plan includes all projects undertaken by the IFRS Foundation Trustees, the International Accounting Standards Board (IASB), the International Sustainability Standards Board (ISSB) and the IFRS Interpretations Committee. Public consultations are a key part of all our projects and are indicated on the work plan.
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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 ISSB Knowledge Hub will be a free online resource for preparers, designed to help them understand and get ready for applying IFRS S1 and IFRS S2. It will incorporate an easy-to-navigate and searchable repository of resources, including:
This content will be developed by the IFRS Foundation and our partners. The Knowledge Hub will also incorporate an e-learning platform which will host educational content tailored to multiple preparer and supporting roles.
The exposure draft consultation feedback for IFRS S1 and IFRS S2 included requests for a new capacity building programme, illustrative guidance, case studies, examples, training and other resources. We welcome additional feedback and requests on the capacity-building priorities that different stakeholders have, any specific focus areas or topics that are of interest (linked to IFRS S1 and IFRS S2), or other suggestions on how the IFRS Foundation can support preparers and others.
Use the link below to leave your feedback. If you would like to be kept informed on the launch date for the ISSB Knowledge Hub and e-learning platform please add your email to this form.
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