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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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January 2022 IFRS Interpretations Committee podcast now available

10 January 2022

January 2022 IFRS Interpretations Committee podcast now available

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In the first episode of 2022, IFRS Interpretations Committee Chair and Vice-Chair of the International Accounting Standards Board Sue Lloyd joins Technical Staff Member Patrina Buchanan to look back at activities to support consistent application of IFRS Accounting Standards during the last quarter of 2021.

Topics include:

Economic Benefits from Use of a Windfarm (01:10)
Principal versus Agent: Software Reseller (04:45)
Negative Low Emission Vehicle Credits (13:48)
Lease Liability in a Sale and Leaseback (17:28)

You can listen to these and other podcasts on our podcast page and on our YouTube channel. You can also subscribe to our podcasts on your podcast player and Spotify.

IFRS Interpretations Committee

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IFRS Accounting Standards development

IFRS 15 Revenue from Contracts with Customers

IFRS 16 Leases

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

January 2022 IFRS Interpretations Committee podcast now available ×

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