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.
This is a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:
The Trustees of the IFRS Foundation, responsible for the governance and oversight of the Board, have published proposed amendments to the Due Process Handbook, inviting comments. Access the Exposure Draft.
Chair of the Board Hans Hoogervorst delivered a speech at the Climate-Related Financial Reporting Conference at the University of Cambridge, describing how reporting that helps investors understand how companies are affected by sustainability issues offers a promising step forward, and the role that the Board intends to play in this area.
The Transition Resource Group (TRG) met on 4 April. The meeting summary and a podcast covering both the TRG meeting and the Board's discussion of IFRS 17 during the April meeting can be accessed here.
A new issue of the IASB Investor Update, which aims to make it easy for investors to keep up with changes in the world of IFRS® Standards and how those changes may affect an investor's day job, is now available.
To keep up with the Board's monthly discussions, you can access the IASB Update summarising the Board's April meeting and listen to a podcast featuring the Chair and Vice-Chair of the Board, Hans Hoogervorst and Sue Lloyd.
The April 2019 IFRS for SMEs Update is now available. It includes information on the latest education modules, the forthcoming review of the Standard and translations.
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