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).
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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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ウェブキャスト：ディスカッション・ペーパー「共通支配下の企業結合」の解説
国際会計基準審議会（IASB）は、ディスカッション・ペーパー「共通支配下の企業結合」の日本語によるウェブキャストを公開しました。このウェブキャストでは、ディスカッション・ペーパーにおけるIASBの予備的見解について概要を説明しています。
下記よりウェブキャストへアクセスいただけます。この動画はIFRS財団のYouTubeチャンネルでもご覧いただけます。使用したスライドはこちらからダウンロードできます。
IASBではディスカッション・ペーパーへのコメントを募集 しています。コメント提出期限は2021年9月1日です。
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