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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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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.
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About the IFRS Interpretations Committee
The IFRS Interpretations Committee (Interpretations Committee) is the interpretative body of the International Accounting Standards Board (IASB). The Interpretations Committee works with the IASB in supporting the consistent application of IFRS Accounting Standards.
The Interpretations Committee responds to questions about the application of the Accounting Standards and does other work at the request of the IASB.
The Interpretations Committee comprises 14 voting members, appointed by the Trustees of the IFRS Foundation. The members provide the best available technical expertise and diversity of international business and market experience relating to the application of IFRS Accounting Standards. Click here to read the criteria for Interpretations Committee members.
Interpretations Committee meetings are open to the public and are webcast.
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Overview of annual activities of the IFRS Interpretations Committee -
How the IFRS Interpretations Committee helps support consistent application
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