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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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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.
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IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board (ISSB). The ISSB is an independent standard-setting body within the IFRS Foundation.

IFRS Sustainability Disclosure Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs. The ISSB is supported by technical staff and a range of advisory bodies.
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ABOUT US

About the IFRS Foundation

About us How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards Annual reports

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IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Funding

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EEG Reports

Reports of the Emerging Economies Group

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As of October 2023, reports to the Emerging Economies Group can be found on individual meeting pages.

Reports of the Emerging Economies Group (May 2017–May 2023)

Date	Title
30 May 2018	Report of the Emerging Economies Group May 2018
31 May 2020	Report of the Emerging Economies Group May 2020
04 Dec 2019	Report of the Emerging Economies Group December 2019
27 Mar 2019	Report of the Emerging Economies Group March 2019
31 Oct 2018	Report of the Emerging Economies Group October 2018
15 Dec 2017	Report of the Emerging Economies Group December 2017
10 May 2017	Report of the Emerging Economies Group May 2017
01 Dec 2020	Report of the Emerging Economies Group December 2020
18 May 2021	Report of the Emerging Economies Group May 2021
03 Dec 2021	Report of the Emerging Economies Group December 2021
17 May 2022	Report of the Emerging Economies Group May 2022
06 Dec 2022	Report of the Emerging Economies Group December 2022
11 May 2023	Report of the Emerging Economies Group May 2023

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