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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

About the IFRS Foundation

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

IFRS Foundation governance

IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Funding

Stay updated

Latest news IFRS Foundation meeting and events calendar Media enquiries, press releases and speeches

IFRS Accounting

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 Accounting Standards IFRS for SMEs Accounting Standard Management Commentary Digital financial reporting IFRS translations Integrated reporting

Project work

Open and future projects Open consultations Completed projects

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Products overview IFRS Accounting licensing IFRS Digital subscription IFRS Foundation shop

IFRS SUSTAINABILITY

IFRS Sustainability

International Sustainability Standards Board Consultative bodies Connectivity Around the world News Meeting and events calendar Updates and podcasts

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IFRS Sustainability Disclosure Standards Digital financial reporting IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD recommendations

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Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures

Disclosure Initiative—Subsidiaries without Public Accountability: Disclosures

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CONSULTATION FEEDBACK

PROJECT HISTORY

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MEETINGS

Final Stage

In May 2024 the International Accounting Standards Board issued IFRS 19 Subsidiaries without Public Accountability: Disclosures. IFRS 19 has an effective date of 1 January 2027. Earlier application is permitted.

Please visit the implementation page for IFRS 19 for information relating to the IASB’s activities to support the implementation of the Standard.

To receive updates on IFRS 19, log in or register for an ifrs.org account and select ‘IFRS 19’ from the dashboard.

Previous meeting

Accounting Standards Advisory Forum March 2024

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