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).
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 is a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month:
New Chair of the IFRS Foundation Trustees Erkki Liikanen spoke about the contribution of Malaysia and the Asia-Oceania region to the IFRS Foundation’s work at a stakeholder event organised in conjunction with the Trustees meeting in Kuala Lumpur.
Board member Gary Kabureck explains the steps the Board has taken to modernise the concept of materiality.
In this podcast, Chair and Vice-Chair of the Board Hans Hoogervorst and Sue Lloyd join Technical Staff Member Matt Tilling to provide an update on the Board's latest meeting and take a brief look at some of the upcoming activities for the year.
The Board continued its considerations of how to respond to the concerns and implementation challenges raised in relation to IFRS 17, during its January meeting.
The Capital Markets Advisory Committee (CMAC) is seeking new candidates to join the CMAC from 1 January 2020 for a term of three years.
The IFRS Foundation published an updated guide to using the IFRS Taxonomy, to help companies with the electronic tagging of their financial statements.
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