The IFRS Foundation is a not-for-profit responsible for developing global accounting and sustainability disclosure standards, known as IFRS Standards.

The IFRS Foundation has a highly regarded, inclusive and transparent due process for developing IFRS Standards. The IFRS Foundation’s due process is outlined in its Constitution and in further detail in …

The IFRS Accounting Standards Navigator houses all IFRS Accounting Standards and related materials. Premium access: the IFRS Digital Subscription offers enhanced content and exclusive features. Free …

Which countries and organisations agree with our mission and have adopted IFRS Accounting Standards, and to what extent? Discover more about the objectives of the IFRS Foundation, and the …

IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard. The IASB is also responsible for approving …

IFRS Accounting Standards addressed these challenges by providing one common reporting language—a high-quality, internationally recognised set of accounting standards that enable …

Supporting materials for our Standards Conceptual Framework for Financial Reporting supporting material IFRS 1 supporting material IFRS 2 supporting material IFRS 3 supporting material IFRS 4 …

IFRS Standards can be used free of charge for non-commercial purposes, such as preparing corporate disclosures. Any other use, including integration into products and services, requires a license from …

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.

The IFRS Foundation sets standards used globally for financial reporting that improve the communication between companies and investors. We are an independent, not-for-profit …