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).
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.
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 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.
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 Apr 2014 |
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23 Jul 2014 |
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19 Apr 2016 |
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07 Apr 2016 |
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22 Oct 2014 |
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15 Dec 2015 |
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19 Apr 2016 |
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22 Sep 2015 |
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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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17 May 2016 |
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19 Apr 2016 |
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19 Apr 2016 |
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13 Jun 2016 |
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08 Jul 2016 |
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19 Jul 2016 |
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19 Jul 2016 |
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31 Jan 2017 |
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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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21 Jun 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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27 Oct 2020 |
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21 May 2020 |
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19 Sep 2018 |
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20 Sep 2021 |
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26 Jan 2021 |
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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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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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23 Mar 2021 |
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20 Mar 2023 |
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22 May 2023 |
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19 Sep 2023 |
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11 Dec 2023 |
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22 Feb 2018 |
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18 Mar 2024 |
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22 Apr 2024 |
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17 Apr 2020 |
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27 Oct 2020 |
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