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).
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Discover more about the adoption process for IFRS Accounting Standards, and which jurisdictions have adopted them and require their use.
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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.
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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.
The International Accounting Standards Board (the Board) issued the new Leases Standard, IFRS 16.
We have created a video—the first in a new Debrief series—in which IASB Chairman Hans Hoogervorst introduces the Standard, and discusses the new requirements.
To find out more about the new Leases Standard, click here.
If you cannot view the video below and you are using Internet Explorer, you may need to upgrade your browser. Click here to download the latest version.
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