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 global accounting Standards? What benefits do they bring to the world economy? Which jurisdictions have adopted and require use of our accounting Standards?
Discover more about the adoption process for IFRS Accounting Standards.
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.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
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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.
In addition to inviting comment letters to seek views and suggestions, the IASB often holds public meetings and other outreach events with interested organisations to listen to, and exchange views on, specific topics. A limited number of such events have been held during the comment period for the Discussion Paper Reporting the Financial Effects of Rate Regulation.
The IASB welcomes further opportunities to discuss its proposals with interested parties. Please contact the team if you are interested in hosting an event for the Rate-regulated Activities project.
Outreach events form part of the IASB’s due process, enabling IASB members and staff to hear the views of participants on the issues discussed in the Discussion Paper Reporting the Financial Effects of Rate Regulation. Whenever possible, we will post an audio recording or a written summary of the meeting to the IASB website after the event.
|18 December 2014
||Panel discussion co-hosted by the European Financial Reporting Advisory Group (EFRAG), the European Federation of Financial Analysts Societies (EFFAS) and the Association Belge des Analystes Financiers (ABAF), in Brussels, Belgium
||Meeting summary [PDF]|
|12 December 2014
||Roundtable meeting co-hosted by the Canadian Accounting Standards Board (AcSB) in Toronto, Canada
|8 December 2014
||Roundtable meeting co-hosting by the Edison Electric Institute and the American Gas Association in Washington DC, USA
||Meeting summary [PDF]|
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