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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 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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IFRIC 17 Distributions of Non-cash Assets to Owners
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The IASB and the Interpretations Committee have undertaken no specific activities to support consistent application of this Interpretation.
Activities to support the consistent application of IFRS Accounting Standards are often determined by feedback from stakeholders on application questions experienced in practice. If the IASB or the Interpretations Committee undertake any relevant activities in future, this page will be updated accordingly.
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IFRIC 17 Distributions of Non-cash Assets to Owners
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