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.
This is a brief summary of news and events from the International Accounting Standards Board (Board) and the IFRS® Foundation over the past month.
The Trustees of the IFRS Foundation, responsible for the governance and oversight of the Board, appointed Tadeu Cendon and Rika Suzuki as Board members.
Chair of the Board Hans Hoogervorst delivered a speech at a conference organised by the Consejo Mexicano de Normas de Información Financiera. In the speech, he described the global nature of IFRS Standards, the recently issued major Standards and the Board's work on improving the formatting and structure in IFRS financial statements through its Primary Financial Statements project.
Sue Lloyd, Vice-Chair of the Board and Chair of the IFRS Interpretations Committee, explains the Board's position on agenda decisions.
Hans Hoogervorst and Sue Lloyd join technical staff member Matt Tilling in the latest podcast summarising the Board’s recent discussions and talking through some of the decisions made during its March meeting.
The podcast features Board member Darrel Scott and technical staff member Andrea Pryde reporting on the discussion at the March 2019 Board meeting about IFRS 17 Insurance Contracts.
The IFRS Foundation has made available a package of 35 supporting modules to help those applying the IFRS for SMEs Standard.
The IFRS Foundation has published the IFRS Taxonomy 2019. It includes changes resulting from a common practice update and a general improvement update to the IFRS Taxonomy 2018.
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