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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Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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You will also get access to the IFRS Sustainability Disclosure Standards and their related materials.
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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.
The IFRS Foundation held a live webinar on 17 June 2021 about the International Accounting Standards Board’s Exposure Draft Disclosure Requirements in IFRS Standards—A Pilot Approach.
The webinar featured a question and answer session with Board Members Tadeu Cendon and Tom Scott, exploring in more detail the proposed new approach to developing disclosure requirements in IFRS Standards. This included discussion of the Board’s views on particular aspects of the proposed approach, such as the application of judgement, comparability, auditability and enforceability and digital reporting.
The deadline for comments on the Exposure Draft is 21 October 2021.
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