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).
Why have global accounting and sustainability standards? What benefits do they bring to the world economy?
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:
Chair of the Board Hans Hoogervorst and Chair of the IFRS Foundation Trustees Michel Prada respond to the European Commission consultation on Fitness Check on the EU Framework for Public Reporting by Companies and call for broad participation in the consultation.
Sue Lloyd, Vice-Chair of the Board, discusses IFRS 9 and explains the Board’s thinking behind the requirements for equity instruments in the Standard.
The Trustees of the IFRS Foundation appointed Sue Lloyd to serve a second term as Vice-Chair of the Board.
Board member Françoise Flores and technical staff provide an overview of the revised Conceptual Framework for Financial Reporting. To watch the webinar, please visit our dedicated page.
Board member Darrel Scott offers his perspective on the new information about insurers’ financial performance that will be available when IFRS 17 is applied.
The IFRS Foundation released the first three of 35 stand-alone modules designed to provide support to anyone learning about, applying or reading financial statements prepared using the IFRS for SMEs Standard.
Annotated Required IFRS Standards 2018 book is now available in Spanish.
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