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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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Letters received outside the Exposure Draft comment period

Letters received outside the Exposure Draft comment period

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2013

Keidanren

2012

Air New Zealand
Aviation Working Group
Bill Bosco
Chamber of Commerce
Chamber ELFA RER
ELFA Unsol
Eumedion
FEI CCR
FRC and DRSC
GM
IMA
JLA
Leaseeurope
Coalition or rail car lessors
Truck Renting and Leasing Association

2011

AASB
ACTEO
ACTEO, AFEP, MEDEF
Air New Zealand
APEC
Associação Brasileira das Empresas de Leasing (Brazilian Association of Leasing Companies)
Association of Swedish Finance Houses / Confederation of Swedish Enterprise / Far / Swedish Bankers’ Association
Aviation Working Group (AWG)
Brazilian Association of Publicly Held Companies (ABRASCA)
Business Europe
Center for Capital Markets Competitiveness (CMCC) [US Chamber of Commerce] - May 2011
Center for Capital Markets Competitiveness (CMCC) [US Chamber of Commerce] - July 2011
EuroCommerce
FEI Leasing
Global Leasing Association
Global Leasing industry Association
IBP
Japan Leasing Association
Korea Shipowners’ Association
Petrobras
Real Estate Equity Securitization Alliance (REESA)
Singapore Retailers Association
The Alta Group
Valiram Group

Exposure Draft and comment letters

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