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.
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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.
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.
This page highlights IFRS Foundation news and activities over the past month:
The IFRS Foundation has appointed seven new Trustees. The current Chair of the Trustees Michel Prada will continue in his post until a successor is in place, with Sheila Fraser and Takafumi Sato as Vice-Chairs. Click here for more details.
The IFRS Foundation will be relocating to Canary Wharf in the summer of 2018.
The Board issued Annual Improvements to IFRS Standards 2015–2017 Cycle, which makes narrow-scope amendments to four IFRS Standards.
Martin Edelmann, Board member, outlines the resources available to insurers and others implementing IFRS 17.
IASB staff present a webcast on the transition requirements faced when applying IFRS 17 Insurance Contracts for the first time.
The IFRS Foundation published guidance on the IFRS for SMEs Standard following public consultation. The guidance is in the form of a Q&A and advises how an issuer should account for financial guarantee contracts.
The IFRS Foundation has published a guide for companies using the IFRS Taxonomy. The guide explains how to tag information in financial statements prepared in accordance with IFRS Standards.
To provide further support to Japanese-speaking users of the IFRS Taxonomy, the IFRS Taxonomy Illustrated is now available for viewing and use in Japanese.
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