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.
Pan African Federation of AccountantsRaymond Chamboko
Asian-Oceanian Standard Setters Group (AOSSG)Rieko Yanou (ASBJ)
Asian-Oceanian Standard Setters Group (AOSSG)Ernest Lee (HKICPA)
Asian-Oceanian Standard Setters Group (AOSSG)Shiwaji Bhikaji Zaware (ICAI)
Accounting Standards Board of JapanAtsushi Kogasaka
Accounting Standards Board of JapanYasunobu Kawanishi
Accounting Standards Board of JapanRieko Yanou
Accounting Regulatory Department, PRC Ministry of Finance ChinaYu Chen
Korea Accounting Standards BoardJae-Ho Kim
European Financial Reporting Advisory Group (EFRAG)Chiara Del Prete
European Financial Reporting Advisory Group (EFRAG)Kathrin Schöne
Autorité des normes comptablesPatrick de Cambourg
Autorité des normes comptablesVincent Louis
Organismo Italiano di ContabilitàAlberto Giussani
Organismo Italiano di ContabilitàTommaso Fabi
Financial Reporting Council (UK)Mark Babington
Group of Latin American Standard Setters (GLASS)Rodrigo Andrade de Morais
Canadian Accounting Standards BoardLinda Mezon
United States Financial Accounting Standards BoardJim Kroeker
United States Financial Accounting Standards BoardJill Switter
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