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 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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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. IFRS Accounting Standards are trusted by investors and companies worldwide and required for use by more than 140 jurisdictions.
The IFRS Foundation established the International Accounting Standards Board (IASB) in 2001 and the International Sustainability Standards Board (ISSB) in 2021. Both boards consist of independent experts from different parts of the world with an appropriate mix of practical experience in setting standards, in preparing, auditing, or using financial / sustainability reports, and in education. Board members are appointed by the Trustees of the IFRS Foundation. A Monitoring Board provides a formal link between the Trustees and public authorities in order to enhance the public accountability of the IFRS Foundation.
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