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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 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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Video: Third Agenda Consultation—strategic direction and balance of the Board’s activities
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The International Accounting Standards Board (Board) undertakes a public consultation on its activities and its work plan every five years (agenda consultation). One of the objectives of this Agenda Consultation is to gather views on the strategic direction and balance of the Board’s activities.
In this short video, Executive Technical Director Nili Shah provides an overview of the Board’s main activities.
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