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:
The Board recently published a proposed update to the IFRS Taxonomy 2019 for Interest Rate Benchmark Reform, which amended IFRS 9, IAS 39 and IFRS 7. You can comment before 13 December 2019.
October's Board meeting focused on key developments with its projects relating to financial statements. Chair Hans Hoogervorst and Vice-Chair discuss these and other updates in the October IASB podcast.
From 15 to 17 October, the Trustees held the last of their 2019 meetings in New York. Topics included technical updates and the Due Process Handbook review project. Click here to read the agenda papers and listen to the recordings of the public sessions.
Vice-Chair of the Board and Chair of the IFRS Interpretations Committee Sue Lloyd joins technical staff member Patrina Buchanan to discuss relevant activities and developments between June and September 2019 in the latest Interpretations Committee podcast.
Read the IFRS Foundation's first biannual Compilation of Agenda Decisions, which brings together agenda decisions published by the IFRS Interpretations Committee from January to September 2019.
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