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(Press enter) Log in Register Phrase search Word searchIFRS ACCOUNTING IFRS SUSTAINABILITY 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). About the IFRS Foundation Our history and who we are How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards IFRS Foundation governance IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Stay updated Latest news IFRS Foundation meeting calendar Monthly news summaries Media enquiries, press releases and speeches Enquiries Contact us Join our team Speaking requests 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 Accounting International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Accounting Standards IFRS for SMEs Accounting Standard Digital financial reporting IFRS translations Integrated reporting Using the Standards Application support Agenda decisions Project work Open and future projects Open consultations Completed projects Products and services Products overview Licensing 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. IFRS Sustainability International Sustainability Standards Board Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Sustainability Disclosure Standards Digital financial reporting IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD recommendations Using the Standards Application support Knowledge hub Partnership Framework for capacity building Project work Open projects Open consultations Completed projects Education, membership and licensing Products overview Licensing Alliance Membership Programme FSA CredentialAbout the IFRS Foundation Our history and who we are How we set IFRS Standards Post-implementation Reviews How we support the application of our Standards IFRS Foundation governance IFRS Foundation Trustees IFRS Foundation advisory groups Our structure Due process Stay updated Latest news IFRS Foundation meeting calendar Monthly news summaries Media enquiries, press releases and speeches Enquiries Contact us Join our team Speaking requests IFRS ACCOUNTING IFRS Accounting International Accounting Standards Board IFRS Interpretations Committee Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Accounting Standards IFRS for SMEs Accounting Standard Digital financial reporting IFRS translations Integrated reporting Using the Standards Application support Agenda decisions Project work Open and future projects Open consultations Completed projects Products and services Products overview Licensing IFRS SUSTAINABILITY IFRS Sustainability International Sustainability Standards Board Consultative bodies Around the world News Meeting and events calendar Updates and podcasts Standards and frameworks IFRS Sustainability Disclosure Standards Digital financial reporting IFRS translations CDSB guidance and framework Integrated reporting SASB Standards TCFD recommendations Using the Standards Application support Knowledge hub Partnership Framework for capacity building Project work Open projects Open consultations Completed projects Education, membership and licensing Products overview Licensing Alliance Membership Programme FSA Credential IASB issues IFRS 19 Subsidiaries without Public Accountability: Disclosures IASB simplifies financial reporting for eligible subsidiary companies with new IFRS Accounting Standard Read more IASB proposes amendments for renewable electricity contracts The proposals aim to make financial statements faithfully reflect the effects that renewable electricity contracts have on a company Read more IFRS Sustainability Disclosure Taxonomy The ISSB has published its digital sustainability taxonomy, helping investors analyse sustainability disclosures efficiently Read more IFRS Foundation publishes 2023 Annual Report Highlighting how better information leads to better decisions in the capital markets, the report summarises key accomplishments in 2023 and priorities for 2024 Read more IASB issues IFRS 18 Presentation and Disclosure in Financial Statements The new IFRS Accounting Standard will improve companies’ financial performance reporting, providing better information for investors Read more Date Most recent Type All Go News View My News Only Go to News Page Home × You need to Sign in to use this feature Close Forthcoming meetings International Sustainability Standards Board 16 May 2024 See details International Accounting Standards Board 20 - 22 May 2024 See details Management Commentary Consultative Group 21 May 2024 See details View the IFRS Foundation calendar Forthcoming events First IFRS–CBPS Sustainability Forum 22 May 2024 Sustainability Standards Conference 2024 10 June 2024 View the IFRS Foundation calendar Open for comment Exposure Draft and comment letters: Business Combinations—Disclosures, Goodwill and Impairment Comments due by 15 July 2024 Exposure Draft and comment letters: Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard Comments due by 31 July 2024 Exposure Draft and comment letters: Contracts for Renewable Electricity Comments due by 07 August 2024 Resources for Academics Accounting profession Investors Media National standard-setters Preparers Regulators Students Latest IFRS Accounting products The IFRS Accounting Standards—Issued Annotated 1 January 2024 This is the official edition of the authoritative pronouncements of the International Accounting Standards Board issued at 31 December 2023. These Accounting Standards include changes that are not yet required at 1 January 2024 Find out more The IFRS Accounting Standards—Required Annotated 1 January 2024 This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, excluding changes not yet required. Find out more Normas de Contabilidad NIIF Ilustradas—Normas emitidas a 1 de enero de 2023 Esta edición contiene las Normas de Contabilidad publicadas por el IASB hasta el 31 de diciembre de 2022. Estas Normas de Contabilidad incluyen los cambios que todavía no son requeridos a 1 de enero de 2023. Find out more Your privacy 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. 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