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.
Accounting Standards Board of JapanAtsushi Kogasaka
Accounting Standards Board of JapanYasunobu Kawanishi
Asian-Oceanian Standard Setters Group (AOSSG)Kris Peach
Australian Accounting Standards Board working with the New Zealand Accounting Standards BoardKimberley Crook (NZASB)
Australian Accounting Standards Board working with the New Zealand Accounting Standards BoardDavid Bassett (XRB)
China Accounting Standards CommitteeLin Zhu
Asian-Oceanian Standard Setters Group (AOSSG) represented by the Korea Accounting Standards BoardHuaxin Xu
Asian-Oceanian Standard Setters Group (AOSSG)Christina Ng
Accounting Standards Committee of GermanyAndreas Barckow
Autorité des normes comptablesPatrick de Cambourg
Autorité des normes comptablesCédric Tonnerre
European Financial Reporting Advisory Group (EFRAG)Andrew Watchman
European Financial Reporting Advisory Group (EFRAG)Patricia McBride
Organismo Italiano di ContabilitàAlberto Giussani
Organismo Italiano di ContabilitàTommaso Fabi
Group of Latin American Standard Setters (GLASS)Alexsandro Broedel
Group of Latin American Standard Setters (GLASS)Rodrigo Andrade de Morais
Canadian Accounting Standards BoardLinda Mezon
Canadian Accounting Standards BoardRebecca Villmann
United States Financial Accounting Standards BoardJim Kroeker
United States Financial Accounting Standards BoardChristine Botosan
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