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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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About us How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards Annual reports

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International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Connectivity Around the world News Meeting and events calendar Updates and podcasts

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IFRS SUSTAINABILITY

IFRS Sustainability

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Embedded Prepayment Option (IFRS 9)

Embedded Prepayment Option (IFRS 9)

Open for comment:
Submissions by 06/10/25

Tentative Agenda Decision and comment letters: Embedded Prepayment Option (IFRS 9)

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CONSULTATION FEEDBACK

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The IFRS Interpretations Committee published a tentative agenda decision at its meeting in June 2025.

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IFRS Interpretations Committee June 2025

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