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.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
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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.
Please find below a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:
Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) specifies how companies determine pension expenses when changes to a defined benefit pension plan occur. The document is available here.
Board member and former investor Nick Anderson discusses how the financial statements help investors and responds to criticism of today’s financial reporting. Click here to read the article.
The Transition Resource Group (TRG) for Insurance Contracts, set up to support implementation of the new insurance contracts Standard, IFRS 17 Insurance Contracts, had its first face-to-face meeting in London. Find out more here. Click here for the meeting summary and podcast.
Watch our short video explaining three ways the IFRS Foundation supports implementation of IFRS 17 Insurance Contracts.
The Trustees of the IFRS Foundation appointed Lee White as the IFRS Foundation’s Executive Director, in charge of the organisation’s day-to-day operations. Click here to find out more.
In conjunction with the IFRS Foundation Trustees meeting in Hong Kong, the IFRS Foundation and the Hong Kong Institute of Certified Public Accountants organised a stakeholder event for companies, investors, regulators and others with an interest in financial reporting in Hong Kong. You can watch the panel discussion here and on our YouTube channel.
A recording of the live webinar explaining the scope of the Business Combinations under Common Control project can be accessed here.
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