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 IASB Investor Update aims to make it easy for investors to keep up with changes in the world of IFRS® Standards and how those changes may affect an investor's day job.
Each issue profiles recently introduced IFRS Standards or changes that are in the pipeline and how they may alter the way in which you look at companies and analyse performance. We highlight events and publications that are of interest to investors. We also tell you when and how you can best share your thoughts on the direction we are taking.
Our latest issue includes the following:
Read Issue 21 and past issues of the Investor Update here.
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