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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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 amendments are designed to support the provision of useful financial information by companies during the period of uncertainty arising from the phasing out of interest-rate benchmarks such as (IBORs).
Board member Nick Anderson discusses the new disclosures the Board proposed as part of the package of proposed amendments to IFRS 17 that were published in June.
Chair of the Board Hans Hoogervorst delivered the keynote speech at the 20th anniversary of the Korea Accounting Standards Board. He talked about their contribution to international standard-setting through history and encouraged continued engagement between the two organisations.
In this article, Board member Tom Scott discusses the Board's preliminary views on how companies can provide users of financial statements with better information about mergers and acquisitions at a reasonable cost.
The Board is seeking candidates to join the IFRS Taxonomy Consultative Group from 1 April 2020 to contribute to the development of the IFRS Taxonomy by providing regular input. Get in touch with us to apply.
The IFRS Foundation—together with the partner journal for the 2020 Forum, Accounting and Business Research (ABR)—is calling for papers to the 2020 IASB Research Forum, which will take place in November next year.
More than 150 standard-setters from 70 jurisdictions across the globe have gathered in London this week to discuss collaboration in accounting standard-setting and updates on the Board current projects. Find out more.
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