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.
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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.
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IASB 공개초안 ‘일반적 표시와 공시’의 제안사항 중 정보의 세분화에 대한 세 번째 한국어 웨비나 녹음본을 공개합니다.
웨비나 녹음본은 아래에서 보거나, 다른 웨비나와 팟캐스트도 볼 수 있는 유튜브 채널 에서 볼 수 있습니다. 웨비나에서 사용한 자료도 여기를 누르면 볼 수 있습니다.
2020년 7월 17일에 세 번째 한국어 웨비나가 진행되었으며 질문과 답변을 포함해서 40분간 진행되었습니다.
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