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.
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.
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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.
Please find below a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:
The Board has finalised its response to the ongoing interest rate benchmark reform by issuing a package of amendments to IFRS Standards. It is also consulting on a corresponding Proposed Taxonomy Update.
Zach Gast joined the Board at the beginning of August. Read the interview with him in which he talks about joining remotely and his views on the role of financial reporting.
The IFRS Foundation Trustees recently published a revised Due Process Handbook. Read the article by Alan Beller, who chairs the Trustees’ Due Process Oversight Committee, on what the due process is and how it is overseen.
In this article, Board member Darrel Scott provides additional context for discussions on alignment of the IFRS for SMEs Standard, currently out for consultation, with full IFRS Standards and shares his views.
The IFRS Foundation Trustees have appointed four new members to the IFRS Interpretations Committee. Read about Renata Bandeira, Sophie Massol, Jon Nelson and Donné Sephton.
The Board recently issued an update to the IFRS Taxonomy 2020 for Covid-19-Related Rent Concessions, which amended IFRS 16 Leases.
The IFRS Foundation Virtual Conference on 28–29 September 2020 will include speakers from Bank J. Safra Sarasin, Carlsberg Group and the United States Securities and Exchange Commission, as well as a number of Board members and technical staff.
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