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).
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.
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 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.
Investor views are important. So is the understanding of how these views are fed back to the International Accounting Standards Board (IASB) in its decision-making process. To help with this, we have included links to the staff papers that summarise investor and analyst views received from the related outreach activities on that project. These summaries have been presented to the IASB at various board meetings throughout the year, and are part of the IASB's decision-making process.
Also included below are links to feedback statements or other project-specific publications that summarise feedback heard from various stakeholder groups, including investors.
We hope this helps you better understand how your views are incorporated into, and are an integral part of, our decision-making process.
Date | Title |
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02 Sep 2015 |
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02 Feb 2015 |
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02 Jan 2014 |
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02 Mar 2014 |
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02 Nov 2015 |
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02 Jun 2015 |
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02 Mar 2016 |
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02 May 2015 |
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02 Mar 2016 |
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02 Mar 2016 |
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02 Nov 2016 |
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02 May 2013 |
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02 Feb 2014 |
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02 Nov 2015 |
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22 Feb 2018 |
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13 May 2019 |
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22 Jul 2019 |
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17 Jun 2019 |
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13 May 2019 |
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18 Jul 2017 |
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18 Jul 2017 |
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30 Sep 2013 |
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10 Apr 2018 |
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01 Sep 2017 |
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20 Feb 2018 |
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27 Apr 2021 |
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20 Jul 2017 |
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23 Sep 2021 |
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15 Nov 2021 |
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28 Oct 2021 |
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21 Feb 2022 |
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13 May 2019 |
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13 May 2019 |
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16 Dec 2020 |
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