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.
You need to Sign in to use this feature
The IFRS Foundation Trustees are expected to publish the Exposure Draft Proposed Amendments to the IFRS Foundation Due Process Handbook on 19 December 2024.
The document will be available to download from the Open for comment section and from the Due Process Handbook Review project page.
To comment on the Exposure Draft you will need to have an IFRS Foundation account; you can create an ifrs.org account if you do not have one.
We do our best to ensure that we provide correct dates in alerts about forthcoming publications; however, circumstances may cause publication dates to change.
Ensure you are up to date with all our forthcoming publications by signing up to receive these news stories as email alerts. To do this, sign in to your IFRS account, go to your dashboard and choose your follows.
Adjust the frequency of these alerts at the top of the dashboard by selecting 'immediate' or 'daily' from the dropdown menu. Email alerts are set to 'never' by default (except when you choose to follow a topic). For more information, please go to our getting started page.
You need to Sign in to use this feature
Your action was not processed, please try again later
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Cookie detailsWe use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Cookie detailsPreference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Cookie details