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.
Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access HTML and 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.
You will also get access to the IFRS Sustainability Disclosure Standards and their related materials.
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).
On 26 June 2023 the ISSB issued its inaugural standards—IFRS S1 and IFRS S2—ushering in a new era of sustainability-related disclosures in capital markets worldwide.
IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information was issued by the ISSB on 26 June 2023 and has an effective date of 1 January 2024.
The ISSB has undertaken a number of activities to support consistent application of the Standard. You can find information about all these activities by following the links below. This includes educational materials prepared since the Standard was issued, sources of guidance, information about the upcoming activities of the Transition Implementation Group (TIG) and information about the ISSB Knowledge Hub.
The ISSB has established a Transition Implementation Group (TIG) to support the implementation of IFRS S1 and IFRS S2. Details about the TIG including terms of reference and submission guidelines for stakeholder questions can be found here.
In applying IFRS S1 companies are required to consider the SASB Standards to identify risks and opportunities. SASB Standards are available to download.
Companies may refer to and consider the applicability of:
The IFRS Foundation offers a broad range of products and services to enhance global sustainability disclosures, including supporting the widespread adoption and implementation of IFRS Sustainability Disclosure Standards and integrated reporting. Other resources can be found here.
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