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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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xIFRS
xIFRS is an online tool developed by the IFRS Foundation to support viewing and understanding of the IFRS Taxonomy. It provides a view of the electronic IFRS Standards with embedded IFRS Taxonomy content, and is available for both the IFRS Standards and the IFRS for SMEs Standard.
Click here to access the xIFRS.
Below is a preview of the xIFRS, where IFRS disclosures are displayed with the corresponding element lables and references from the IFRS Taxonomy, enabling users to see which taxonomy concepts relate to which IFRS Standards.
xIFRS is available to premium eIFRS users only—Professional and Comprehensive subscriptions. eIFRS is the IFRS Foundation's online subscription service that contains the electronic consolidated editions of the IFRS Standards and accompanying documents.
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