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The IFRS Foundation Trustees have proposed making targeted amendments to the IFRS Foundation Constitution to operationalise their 2025 decision to gradually reduce the size of the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).

The Exposure Draft Proposed Targeted Amendments to the IFRS Foundation Constitution was published on 18 August 2026. The 90-day comment period closes on 16 November 2026.

The Trustees will consider the feedback on the Exposure Draft and will then decide how to amend the Constitution.

Next milestone

Exposure Draft Feedback