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.
Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.
We offer a broad range of products and premium services, including print and digital editions of the IFRS Foundation's major works, and subscription options for all IFRS Accounting Standards and related documents. Every purchase contributes to the independence and funding of the IFRS Foundation and to its mission.
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.
The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) use evidence to support their standard-setting decisions. Evidence-supported decision-making gives the IASB and the ISSB confidence that they are making appropriate decisions. It also allows those affected by the decisions to see that each board has demonstrable evidence that is consistent with, or supports, the conclusions reached by the IASB and ISSB respectively, thereby enhancing the credibility of those conclusions.
The IASB and ISSB seek evidence at all stages in the development of an IFRS Standard, from initiation of a project in the research programme through to post-implementation reviews of major new Standards. (Read more about the standard-setting process here.)
If you would like to submit a research paper, please email the academics team. The ISSB is in the process of developing this page to provide examples of evidence used in standard-setting.
Date | Title |
---|---|
16 Aug 2018 |
|
06 Jun 2019 |
|
08 Feb 2018 |
|
29 May 2019 |
|
12 Oct 2021 |
Date | Board paper title |
---|---|
26 May 2021 |
|
19 Oct 2022 |
|
21 Feb 2023 |
|
22 Mar 2023 |
|
21 Jul 2021 |
|
04 Feb 2021 |
|
15 Apr 2019 |
|
11 Mar 2019 |
|
01 Aug 2019 |
|
23 Jul 2020 |
Access live Post-implementation Review projects (PIRs) on the work plan and completed PIRs on the completed projects page.
Date | Title |
---|---|
12 Jan 2021 |
|
09 Feb 2021 |
|
03 Feb 2021 |
|
30 Jan 2023 |
Date | Title |
---|---|
10 Feb 2021 |
|
01 Feb 2021 |
|
12 Feb 2021 |
|
24 Oct 2019 |
|
30 Mar 2020 |
|
09 Nov 2020 |
|
22 Jan 2018 |
|
12 Nov 2018 |
|
17 Sep 2019 |
|
18 Jul 2017 |
|
24 Nov 2021 |
|
13 Dec 2021 |
|
02 Dec 2022 |
The IASB and ISSB engage with academics in a number of ways, to share information about its projects and to hear evidence and views from academics. Materials from these engagements are found here.
Date | Title |
---|---|
18 Jun 2021 |
|
23 Apr 2021 |
|
26 Mar 2021 |
|
30 Nov 2020 |
|
01 Jul 2021 |
|
28 Jul 2021 |
|
06 Oct 2021 |
|
29 Oct 2021 |
|
25 Feb 2022 |
|
27 Jun 2022 |
|
18 Nov 2022 |
|
02 Dec 2022 |
|
05 Dec 2022 |
|
02 Nov 2022 |
|
30 Jun 2023 |
|
10 Feb 2021 |
|
29 Jan 2021 |
|
17 Jul 2020 |
|
07 Jul 2020 |
|
05 Jul 2019 |
|
21 Feb 2019 |
|
14 May 2019 |
|
04 Nov 2020 |
|
26 May 2023 |
The International Accounting Standards Board holds an annual Research Forum in conjunction with a partner academic journal. The Forum brings together academics, standard setters and practitioners to discuss research relevant to the IASB’s projects. Forum papers and presentations, listed by year, are found here.
Date | Title |
---|---|
16 Oct 2016 |
|
02 Oct 2014 |
|
29 Oct 2019 |
|
12 Nov 2018 |
|
29 Nov 2017 |
|
03 Nov 2020 |
|
11 Oct 2015 |
|
03 Nov 2021 |
|
11 Nov 2021 |
|
16 Feb 2022 |
|
02 Nov 2023 |
|
04 Nov 2024 |
Date | Type | Title |
---|
We have a dedicated section for students, which answers some frequently asked questions and highlights visit opportunities.
We provide online access to IFRS Standards and interpretations in multiple languages. Access to this content is dependent on the user's subscription status.
Read more details about current projects on the IFRS Foundation's work plan.
If your academic research is on a topic related to the IASB's projects on the IFRS Foundation work plan or relevant to the projects of the ISSB and you would like to submit a research paper, please email academics@ifrs.org.
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Cookie detailsWe use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Cookie detailsPreference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Cookie details