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.
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We are pleased to announce the 2021 dates for student visits to the IFRS Foundation. Due to the continued covid-19 pandemic, the visits will be virtual meetings only for the foreseeable future. The visits are for student groups studying IFRS Standards and consist of a two-hour session with a presentation, including time for questions.
The visits provide an excellent opportunity for students to interact with a member of the International Accounting Standards Board (Board) and a member of the technical staff on the work of the Board. The sessions are interactive and often involve multiple universities, so students can engage with and hear the perspectives of other students from around the world.
The 2021 dates and information on how to register for a visit can be found by selecting the 'Student visits' tab here.
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