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.
Subsidiary as a First-time Adopter (IFRS 1 First-time Adoption of International Financial Reporting Standards)—Agenda Paper 6
Costs Considered in Assessing Whether a Contract is Onerous (IAS 37 Provisions, Contingent Liabilities and Contingent Assets)—Agenda Paper 5
Committee’s tentative agenda decisions
Presentation of Interest Revenue for Particular Financial Instruments (IFRS 9 Financial Instrumentsand IAS 1 Presentation of Financial Statements)—Agenda Paper 3
Revenue Recognition in a Real Estate Contract that Includes the Transfer of Land (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 2A
Right to Payment for Performance Completed to Date (IFRS 15 Revenue from Contracts with Customers)—Agenda Paper 2B
Committee’s agenda decisions
Acquisition of a Group of Assets (IFRS 3 Business Combinations)—Agenda Paper 4
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