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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 Disclosure 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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IASB Chair Andreas Barckow discusses IFRS 17 becoming effective from 1 January 2023

19 December 2022

IASB Chair Andreas Barckow discusses IFRS 17 becoming effective from 1 January 2023

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The International Accounting Standards Board (IASB) has published a short video to remind stakeholders that IFRS 17 Insurance Contracts applies to companies with annual reporting periods beginning on or after 1 January 2023.

For supporting material to help with understanding and applying the new Accounting Standard, go to the IFRS 17 page in the Applying the Standards section.

IFRS 17 Insurance Contracts

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IFRS 17 Insurance Contracts

IASB Chair Andreas Barckow discusses IFRS 17 becoming effective from 1 January 2023 ×

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