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IFRS Foundation

This is the official page for the IFRS Foundation. Almost half of Global Fortune 500 companies report using IFRS Standards.

The IFRS Foundation is an independent, public interest organisation responsible for the governance and oversight of the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB). The IFRS Foundation is an independent, public interest organisation responsible for the governance and oversight of the International Accounting Standards Board (IASB). In

turn, the IASB is an independent standard-setter responsible for the development and promulgation of International Financial Reporting Standards (IFRS Standards) used by companies in more than 100 countries, including two thirds of the G20.

03/09/2026

Your first attempt doesn't have to be your last.

The final FSA Credential testing window of 2026 is now open.

For a limited time, eligible candidates who take an FSA exam during the campaign can receive one free retake if they don't pass their first attempt.*

📅 Register and sit the exam: 29 September and 17 November 2026
🔄 If you don’t pass, your free retake will be: 4 January and 28 February 2027

Candidates registering through groups or Approved Education Providers may benefit from an extended retake window through 7 April 2027.

👉 Find out more and register: https://bit.ly/4zUugRU
*Terms, conditions and eligibility requirements apply.

06/08/2026

Looking to strengthen your organisation's understanding of ISSB Standards?

The ISSB’s new Disclosure Training helps professionals build confidence in preparing high-quality sustainability-related financial disclosures through official, authoritative content developed by the IFRS Foundation.

Find an approved ISSB Training Partner delivering training in your jurisdiction: https://bit.ly/4fGhjDv

20/07/2026

The IFRS Foundation offers the FSA Credential, the most advanced qualification related to ISSB Standards. Our free webinar gives interested candidates the opportunity to learn more about the Credential by hearing directly from professionals who have taken it.

In this panel webinar we will welcome Teng Ky-Gan, Rahmat Mandara, Emma Sweet and Mudassar Adil CEnv, who have completed the FSA Credential or are on their journey to gaining it.

The discussion will share their insights about the FSA studying process, the unexpected ways the FSA shaped their careers and offer practical takeaways. Your questions will also be answered live.

📅23 July
⌚09:00 BST (London) | 11:00 EAT (Tanzania) | 16:00 CST (Beijing) | 18:00 AEST (Melbourne)

Register today to secure your free place:https://bit.ly/4pwfD2G

10/07/2026

Strengthen your understanding of how sustainability-related factors drive financial performance.

𝗝𝗼𝗶𝗻 𝗼𝘂𝗿 𝗳𝗿𝗲𝗲 𝗙𝗦𝗔 𝗖𝗿𝗲𝗱𝗲𝗻𝘁𝗶𝗮𝗹 𝘄𝗲𝗯𝗶𝗻𝗮𝗿 𝗳𝗼𝗿 𝗽𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗰𝗮𝗻𝗱𝗶𝗱𝗮𝘁𝗲𝘀.
Hear directly from professionals who are pursuing or have completed the FSA Credential.

In this free live panel discussion, you'll gain insights into:
✅ the FSA Credential learning journey;
✅ professional development experiences;
✅ disclosing sustainability-related financial information in practice; and
✅ live audience Q&A.

Register now to secure your free place: https://bit.ly/4eSmwro

02/07/2026

📢 𝗟𝗮𝘀 𝗽𝘂𝗯𝗹𝗶𝗰𝗮𝗰𝗶𝗼𝗻𝗲𝘀 𝗲𝗻 𝗲𝘀𝗽𝗮𝗻𝗼𝗹 𝘆𝗮 𝗲𝘀𝘁𝗮𝗻 𝗱𝗶𝘀𝗽𝗼𝗻𝗶𝗯𝗹𝗲𝘀: 𝗡𝗼𝗿𝗺𝗮𝘀 𝗡𝗜𝗜𝗙® 𝗱𝗲 𝗖𝗼𝗻𝘁𝗮𝗯𝗶𝗹𝗶𝗱𝗮𝗱— 𝗜𝗹𝘂𝘀𝘁𝗿𝗮𝗱𝗮𝘀 𝗥𝗲𝗾𝘂𝗲𝗿𝗶𝗱𝗮𝘀 𝘆 𝗡𝗼𝗿𝗺𝗮𝘀 𝗡𝗜𝗜𝗙® 𝗱𝗲 𝗖𝗼𝗻𝘁𝗮𝗯𝗶𝗹𝗶𝗱𝗮𝗱—𝗜𝗹𝘂𝘀𝘁𝗿𝗮𝗱𝗮𝘀 𝗘𝗺𝗶𝘁𝗶𝗱𝗮𝘀 𝟮𝟬𝟮𝟲.

Manténgase al día con las Normas NIIF de Contabilidad efectivas al 1 de enero de 2026 y acceda a las últimas modificaciones y actualizaciones clave en un formato digital (ePub), disponible desde cualquier dispositivo.

Entre las actualizaciones incluidas se encuentran:
✔️ 𝘊𝘭𝘢𝘴𝘪𝘧𝘪𝘤𝘢𝘤𝘪𝘰𝘯 𝘺 𝘔𝘦𝘥𝘪𝘤𝘪𝘰𝘯 𝘥𝘦 𝘐𝘯𝘴𝘵𝘳𝘶𝘮𝘦𝘯𝘵𝘰𝘴 𝘍𝘪𝘯𝘢𝘯𝘤𝘪𝘦𝘳𝘰𝘴
✔️ 𝘔𝘦𝘫𝘰𝘳𝘢𝘴 𝘈𝘯𝘶𝘢𝘭𝘦𝘴 𝘢 𝘭𝘢𝘴 𝘕𝘰𝘳𝘮𝘢𝘴 𝘕𝘐𝘐𝘍 𝘥𝘦 𝘊𝘰𝘯𝘵𝘢𝘣𝘪𝘭𝘪𝘥𝘢𝘥– 𝘝𝘰𝘭𝘶𝘮𝘦𝘯 11;
✔️ 𝘊𝘰𝘯𝘵𝘳𝘢𝘵𝘰𝘴 𝘙𝘦𝘧𝘦𝘳𝘪𝘥𝘰𝘴 𝘢 𝘭𝘢 𝘌𝘭𝘦𝘤𝘵𝘳𝘪𝘤𝘪𝘥𝘢𝘥 𝘋𝘦𝘱𝘦𝘯𝘥𝘪𝘦𝘯𝘵𝘦 𝘥𝘦 𝘭𝘢 𝘕𝘢𝘵𝘶𝘳𝘢𝘭𝘦𝘻𝘢; y
✔️ Comentarios de la Gerencia y nuevas modificaciones relevantes

Las publicaciones estarán disponibles a partir de julio de 2026. Asegure su acceso cuanto antes y prepárese para los próximos cambios antes de que entren en vigor: https://bit.ly/4eH8hpl

01/07/2026

Thank you to everyone who joined us for the 25th IFRS Foundation Conference—in London and online.

Over two days, we explored the latest developments shaping the future of corporate reporting, with highlights including:
💠dedicated sessions on IFRS 18, IFRS 19 and IFRS 20, helping companies with consistent application of these Accounting Standards; and
💠Sue Lloyd providing a preview of the ISSB’s nature-related disclosures proposals: https://bit.ly/4whFf5g

Thank you to our sponsors and , guest speakers including Tett Nusseibeh and delegates for contributing to the discussions and making this anniversary year such a success.

We look forward to your continued engagement with our work.

19/06/2026

📢𝗧𝗵𝗲 𝗜𝗙𝗥𝗦 𝗙𝗼𝘂𝗻𝗱𝗮𝘁𝗶𝗼𝗻 𝘁𝗼𝗱𝗮𝘆 𝗮𝗻𝗻𝗼𝘂𝗻𝗰𝗲𝗱 𝘁𝗵𝗲 𝗴𝗹𝗼𝗯𝗮𝗹 𝗹𝗮𝘂𝗻𝗰𝗵 𝗼𝗳 𝘁𝗵𝗲 𝗜𝗦𝗦𝗕 𝗧𝗿𝗮𝗶𝗻𝗶𝗻𝗴 𝗣𝗮𝗿𝘁𝗻𝗲𝗿 𝗣𝗿𝗼𝗴𝗿𝗮𝗺𝗺𝗲, enabling qualified organisations to deliver ISSB Disclosure Training.

The ISSB Training Partner Programme is open to select organisations that are authorised and supported to deliver approved training content using materials developed by the IFRS Foundation.

The Foundation has recruited an initial cohort of training partners for the launch and is now inviting applications from further partners around the world to join the programme.

𝗪𝗵𝘆 𝗯𝗲𝗰𝗼𝗺𝗲 𝗮𝗻 𝗜𝗦𝗦𝗕 𝗧𝗿𝗮𝗶𝗻𝗶𝗻𝗴 𝗣𝗮𝗿𝘁𝗻𝗲𝗿?
✅ Deliver official ISSB Disclosure Training
✅ Build expertise and credibility on sustainability disclosure
✅ Scale delivery efficiently with prepared materials
✅ Access ongoing updates and technical support
✅ Help organisations prepare audit-ready disclosures
✅ Deliver official ISSB Disclosure Training

With more than 40 jurisdictions in the process of adopting or otherwise using ISSB Standards, demand for implementation and preparation expertise continues to grow.

Register your interest in becoming a training partner today: https://bit.ly/3QMFqqk

09/06/2026

The Foundation is searching for new Trustees from 1 January 2027, when some of our current Trustees' terms end.

The Trustees are responsible for the Foundation’s governance, organisational strategy and oversight of the Accounting Standards Board IASB and the ISSB.

🔗Read about the role and how to apply: https://bit.ly/4ewCpU3

08/06/2026

⏳ 𝗟𝗮𝘀𝘁 𝗰𝗵𝗮𝗻𝗰𝗲 𝘁𝗼 𝗿𝗲𝗴𝗶𝘀𝘁𝗲𝗿 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗜𝗙𝗥𝗦 𝗙𝗼𝘂𝗻𝗱𝗮𝘁𝗶𝗼𝗻 𝗖𝗼𝗻𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝟮𝟬𝟮𝟲.

Join a global community of reporting professionals as they come together to discuss the latest developments in IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.

Hear directly from the IASB and ISSB, gain practical implementation insights and take part in discussions shaping the future of corporate reporting.

𝗖𝗮𝗻’𝘁 𝗺𝗮𝗸𝗲 𝗶𝘁 𝗶𝗻 𝗽𝗲𝗿𝘀𝗼𝗻? 𝗧𝗵𝗲 𝗰𝗼𝗻𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝗶𝘀 𝗮𝗹𝘀𝗼 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗼𝗻𝗹𝗶𝗻𝗲.

Don't miss out. 29-30 June 2026.
🖊️ Register today: https://bit.ly/49BnTXE

04/06/2026

𝗪𝗵𝗮𝘁 𝗸𝗻𝗼𝘄𝗹𝗲𝗱𝗴𝗲 𝗴𝗮𝗽𝘀 𝗮𝗿𝗲 𝗺𝗼𝘀𝘁 𝗶𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗳𝗼𝗿 𝗽𝗿𝗼𝗳𝗲𝘀𝘀𝗶𝗼𝗻𝗮𝗹𝘀 𝘁𝗼 𝗮𝗱𝗱𝗿𝗲𝘀𝘀 𝘁𝗼𝗱𝗮𝘆?

For Mari Tadatomo, pursuing the FSA Credential provided a deeper understanding of:
• the sustainability disclosure ecosystem;
• how disclosures are structured;
• the investor perspective; and
• industry-specific considerations.

Hear how the experience supported her professional development below.

𝗧𝗲𝘀𝘁𝗶𝗻𝗴 𝗰𝗹𝗼𝘀𝗲𝘀 𝗼𝗻 𝟯𝟬 𝗝𝘂𝗻𝗲.
Register today: https://bit.ly/3GRvFCq

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