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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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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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ABOUT US

About the IFRS Foundation

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IFRS ACCOUNTING

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IFRS SUSTAINABILITY

IFRS Sustainability

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Letters during Exposure Draft redeliberations

Letters received during Exposure Draft redeliberations

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Below are letters received during redeliberations, click on the links below to view each letter:

Australian Accounting Standards Board (AASB)
American Airlines / United Continental Holdings / Delta Airlines / US Airways Group / Southwest Airlines
Acteo / Afep / Medef
Business Europe
JA Tiberti Construction
New Zealand Institute of Chartered Accountants (NZICA)
Association of Swedish Finance Houses / Confederation of Swedish Enterprise / Far / Swedish Bankers' Association

Exposure Draft and comment letters

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