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.
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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).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
This page highlights IFRS Foundation news and activities over the past month:
In a speech delivered at the Brazilian Accounting Pronouncements Committee’s (CPC) 14th international seminar, Hans Hoogervorst discusses how to improve communication in financial reporting, implementation support for IFRS Standards, and the role of the Board in wider corporate reporting. The speech is available here.
Board member Nick Anderson tackles the top five questions investors have asked about IFRS 17 Insurance Contracts in education meetings.
The Board held its fourth Research Forum in conjunction with Accounting in Europe and the European Accounting Review, the journals of the European Accounting Association (EAA).
Technical staff present a webcast on the recognition and derecognition requirements in IFRS 17 Insurance Contracts - full series now available.
This month’s podcast features three members of the Board: Hans Hoogervorst, Nick Anderson and Ann Tarca. They are joined by Education Director Matt Tilling to summarise the main discussions during the November Board meeting as well as other events during the month.
A Proposed IFRS Taxonomy Update has been published to reflect changes to the IFRS Taxonomy 2017 resulting from annual improvements.
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