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Covid-19 and the IFRS Foundation:
Stay updated on how we are supporting our stakeholders during the covid-19 pandemic and how it affects the Foundation's work. Find out more here

Proposed changes to the Constitution

Trustees consult on institutional arrangements for proposed new International Sustainability Standards Board

Introducing our new online IFRS Standards Navigator

As part of a substantial update to ifrs.org, the IFRS Foundation has launched a new way of navigating the IFRS Standards and related content

Third Agenda Consultation

The Board is seeking views on what its priorities should be for 2022–2026

IFRS Foundation publishes 2020 Annual Report

The IFRS Foundation has published its 2020 Annual Report, including the audited financial statements, the year in review and a look ahead at its priorities for 2021

News

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Forthcoming meetings

IFRS Advisory Council

11 May 2021

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Emerging Economies Group

17 - 18 May 2021

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International Accounting Standards Board

24 - 28 May 2021

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Open for comment

Request for Information and comment letters: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities

Comments due by 10 May 2021

Tentative Agenda Decision and comment letters: Accounting for Warrants that are Classified as Financial Liabilities on Initial Recognition (IAS 32)

Comments due by 24 May 2021

Tentative Agenda Decision and comment letters: Non-refundable Value Added Tax on Lease Payments (IFRS 16)

Comments due by 24 May 2021

Proposed IFRS Taxonomy Update 2021 and comment letters: Disclosure of Accounting Policies and Definition of Accounting Estimates

Comments due by 21 June 2021

Exposure Draft and comment letters: Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards

Comments due by 29 July 2021

Exposure Draft and comment letters: Regulatory Assets and Regulatory Liabilities

Comments due by 30 July 2021

Discussion Paper and comment letters: Business Combinations under Common Control

Comments due by 01 September 2021

Exposure Draft and comment letters—Lack of Exchangeability

Comments due by 01 September 2021

Request for Information and comment letters: Third Agenda Consultation

Comments due by 27 September 2021

Exposure Draft and comment letters: Disclosure Requirements in IFRS Standards—A Pilot Approach

Comments due by 21 October 2021

Forthcoming events

IFRS Foundation Virtual Conference 2021

3 - 4 June 2021

Virtual conference

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Latest IFRS publications

Annotated Required IFRS® Standards

The same core content as Required IFRS Standards, with further explanatory material to help you understand and apply IFRS Standards.

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Required IFRS® Standards

The most recent versions of the authoritative pronouncements of the International Accounting Standards Board.

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Issued IFRS® Standards

The most recent versions of all issued IFRS Standards, including Standards that come into force in the future, but not Standards that have been superseded or replaced.

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The Annotated Issued IFRS® Standards

The same core content as Issued IFRS Standards, as well as further explanatory material to help you understand and apply IFRS Standards.

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