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).

About the IFRS Foundation

Who we are How we set IFRS Standards Consolidated organisations (VRF & CDSB) Work with us Contact us

Governance

Our structure Monitoring Board Trustees Consultative bodies

IFRS Accounting

International Accounting Standards Board IFRS Interpretations Committee

IFRS Sustainability

International Sustainability Standards Board ISSB Investor Advisory Group

Connectivity

Integrated Reporting and Connectivity Council

Why global accounting Standards? What benefits do they bring to the world economy? Which jurisdictions have adopted and require use of our accounting Standards?

Discover more about the adoption process for IFRS Accounting Standards.

Global accounting standards

Why global accounting standards? Accounting Standards by jurisdiction Adoption and copyright

Access our Standards, Interpretations and related materials here. If you register with us for a free acccount, you can access 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.

IFRS Accounting Standards

IFRS Accounting Standards Navigator IFRS for SMEs Accounting Standard Translations IFRS Accounting Taxonomy Editorial corrections

IFRS Sustainability Disclosure Standards (in progress)

General Sustainability-related Disclosures Climate-related Disclosures

Existing Standards

SASB Standards

Connectivity

Integrated Reporting Framework Integrated Thinking Principles

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.

Supporting application

Supporting materials for IFRS Accounting Standards Supporting materials for IFRS Sustainability Disclosure Standards Supporting consistent application of IFRS Accounting Standards Supporting materials for IFRS for SMEs Accounting Standard

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.

Projects

Work plan Open for comment Completed projects IASB pipeline projects SASB Standards projects

Reviews

IASB Post-implementation Reviews

Read our latest news, features and press releases and see our calendar of events, meetings, conferences, webinars and workshops.

News and podcasts

Latest news Monthly news summaries IASB podcasts ISSB podcasts Interpretations Committee podcasts Speeches

Updates

IASB Updates ISSB Updates Interpretations Committee Updates IFRS for SMEs Accounting Standard Update Investor Updates

Meetings and events

Calendar

Media resources

Media enquiries Press releases Other resources

We offer a broad range of products and premium services, including print and digital editions of the IFRS Foundation's major works, and subscription options for all IFRS Accounting Standards and related documents. Every purchase contributes to the independence and funding of the IFRS Foundation and to its mission.

IFRS Accounting

Products and services IFRS shop Speaker requests Licensing

IFRS Sustainability

Products and services

Register

Register for IFRS.org

On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).

The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.

Standard-setting

International Sustainability Standards Board

Consolidating organisations

Consolidated organisations (CDSB & VRF)

Projects

Climate-related Disclosures General Sustainability-related Disclosures

News

Open for comment

At some key stages in our projects we publish documents which are open for public comment. These are usually in the form of discussion papers and exposure drafts, and the results of the feedback we receive will determine which direction the project will take. Please visit our Standard-setting page or our Due Process Handbook for more detailed information.

Find out more about how comment letters are important in supporting our work.

The below documents are currently open for comment. They are listed in date order, starting with the comment letter period which expires soonest.

Exposure Draft and comment letters: General Sustainability-related Disclosures

Comments due by 29 July 2022

Exposure Draft and comment letters: Climate-related Disclosures

Comments due by 29 July 2022

Tentative Agenda Decision and comment letters: Multi-currency Groups of Insurance Contracts (IFRS 17 and IAS 21)

Comments due by 19 August 2022

Request for Feedback and comment letters: Staff Request for Feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy

Comments due by 30 September 2022

All comment letters for closed consultations are available through project pages. Some comment letters predate our project pages. In this instance you might find them here. If not, please contact us.

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