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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The IFRS Foundation is holding a live webinar on the International Accounting Standards Board’s (Board) consultation on regulatory assets and regulatory liabilities.
The webinar will provide an overview of the proposals in the Exposure Draft Regulatory Assets and Regulatory Liabilities (published in January 2021). Participants will have an opportunity to ask questions.
The webinar will be held on Wednesday 24 February 2021 at 12:00 GMT, and will run for approximately an hour.
A recording of the webinar will be available on the project page and on our YouTube channel after the live discussion.
Register for the webinar here.
The deadline for comments on the Exposure Draft is 30 June 2021.
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