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).
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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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Statement on the death of Paul Volcker, inaugural Chairman of the IFRS Foundation Trustees
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The Trustees and staff of the IFRS Foundation and Members of the International Accounting Standards Board (Board) wish to express their condolences to the family of Paul Volcker, who died on 8 December 2019.
Mr Volcker was a committed public servant, held in the highest regard internationally and within the United States. Among the many accomplishments of his long career, he was appointed as the inaugural Chairman of the IFRS Foundation (formerly IASC Foundation) Trustees, serving from 2000 until 2006.
During this period, Mr Volcker led the restructuring of the Foundation, appointed the first Board and garnered widespread international support for its mission of global accounting standards.
Many of the Foundation’s achievements in subsequent years are therefore thanks to the path set out by Mr Volcker during his tenure as Chairman of the Trustees.
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