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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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28 March 2024
IFRS Foundation calls for Trustees to join in 2025
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The Trustees of the IFRS Foundation are seeking nominations for new Trustees to join from 2025, when current Trustees’ term times come to an end. The call for nominations is for one candidate from Africa, two from Asia-Oceania and one from any part of the world (‘at large’).
The Trustees are responsible for the Foundation’s strategy and governance. They oversee the Foundation’s two standard-setting boards—the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB)—and are themselves accountable to a Monitoring Board of capital market authorities.
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