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).
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.
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 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.
The IFRS Foundation is pleased to announce the release of the following publications. Any links to the IFRS Accounting Standards Navigator (Navigator) will point to the correct section. To access the correct language and year, please use the components on the tab.
Albanian translation of unaccompanied Issued IFRS Accounting Standards 2023 is now available from the Navigator, free with registration.
Arabic translation of unaccompanied Issued IFRS Accounting Standards 2023 is now available from the Navigator, free with registration.
Bosnian translations of 2020, 2021 and 2022 amendments are now available here.
Finnish publication of IFRS Accounting Standards 2023 is available to purchase on the publisher's website.
French translations of Agenda Decisions published in these months are now available here:
July 2010;
July 2014;
January 2018;
March 2018;
June 2018; and
September 2018.
French translation of Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Comments to be received by 19 July 2023) is now available here.
French translation of Request for Information Post-implementation Review of IFRS 9 Financial Instruments—Impairment (Comments to be received by 27 September 2023) is now available on our website.
French translations of these amendments are now available on the Navigator:
International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12); and
Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7).
Georgian translation of unaccompanied Required IFRS Accounting Standards 2023 is now available from the Navigator, free with registration.
Lessor Forgiveness of Lease Payments—IFRS 9 and IFRS 16;
Multi-currency Groups of Insurance Contracts—IFRS 17 and IAS 21;
Special Purpose Acquisition Companies (SPAC): Accounting for Warrants at Acquisition; and
Definition of a Lease—Substitution Rights (IFRS 16 Leases).
Spanish translation of International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12) is now available here.
Spanish translation of Exposure Draft Amendments to the Classification and Measurement of Financial Instruments (Comments to be received by 19 July 2023) is now available here.
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