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 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.
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.
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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
The International Accounting Standards Board (Board) regularly receives a general update on the work plan.
This work plan update will provide a holistic view of the Board’s technical projects to support:
This paper does not ask the Board to make any decisions.
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22 Oct 2014 |
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15 Dec 2015 |
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22 Sep 2015 |
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22 Apr 2014 |
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23 Jul 2014 |
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24 Jun 2015 |
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24 Jun 2015 |
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18 Mar 2015 |
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19 Apr 2016 |
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19 Apr 2016 |
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17 May 2016 |
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19 Apr 2016 |
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17 May 2016 |
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19 Apr 2016 |
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19 Apr 2016 |
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07 Apr 2016 |
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19 Apr 2016 |
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19 Jul 2016 |
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13 Jun 2016 |
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08 Jul 2016 |
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31 Jan 2017 |
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19 Jul 2016 |
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22 Feb 2017 |
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19 Oct 2016 |
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16 May 2017 |
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21 Sep 2017 |
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22 Feb 2018 |
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21 Jun 2018 |
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12 Dec 2018 |
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23 Sep 2019 |
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30 Jan 2020 |
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08 Apr 2019 |
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19 Sep 2018 |
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21 Jun 2018 |
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20 Sep 2021 |
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27 Oct 2020 |
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26 Jan 2021 |
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21 May 2020 |
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22 Jun 2021 |
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25 Jan 2022 |
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25 Jan 2022 |
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23 May 2022 |
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27 Oct 2020 |
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16 Nov 2021 |
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20 Sep 2022 |
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13 Dec 2022 |
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27 Oct 2020 |
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17 Apr 2020 |
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23 Mar 2021 |
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20 Mar 2023 |
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22 May 2023 |
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