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, and which jurisdictions have adopted them and require their use.
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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.
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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.
Linda Mezon-Hutter, Vice-Chair of the International Accounting Standards Board (IASB) and Sue Lloyd, Vice-Chair of the International Sustainability Standards Board (ISSB) discuss progress made in facilitating connections between financial statements and sustainability-related financial disclosures and in the work of the two boards.
The two Vice-Chairs share examples of connected and complementary work between the two boards in a webcast published today. The collaborative work facilitates holistic, comprehensive and coherent information in companies’ financial reports.
The webcast follows the publication of the inaugural IFRS Sustainability Disclosure Standards, IFRS S1 and IFRS S2, at the end of June.
In March 2023, we published an article about how the IASB and ISSB’s work on climate-related disclosures is connected; and another article about why this connected working matters and the benefits of it.
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