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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.

21/10/2026

Everything you need, all in one place.

Keep up to date on IFRS Accounting Standards and related content with IFRS Digital.

🔎 Find the information you need quickly.
📖 Access the latest Standards and amendments.
🖊️ Identify changes with blacklining.

Take a closer look and explore IFRS Digital with a free 5-day trial: https://bit.ly/4yvSFvq

19/10/2026

Finance professionals can explain what happened yesterday. But what about tomorrow?

Anush Grigoryan, Chief Financial Officer of Bank of Armenia and an FSA Credential holder, shares what motivated her to deepen her knowledge of sustainability-related information.

▶️ Watch her testimonial to hear about her experience with the FSA Credential.

Interested in learning more? Join our webinar on 12 November to discover the updated FSA Level II curriculum and how you can become an FSA Credential Holder.

📅 12 November
🕐 9:00am EST (Montreal), 2:00pm GMT (London), 3:00pm CET (Frankfurt), 4:00pm SAST (Johannesburg), 6:00pm GST (Dubai)

🔗 Register now: https://bit.ly/3U5M2BR

13/10/2026

📢FSA Credential Level II is being updated.

Join our webinar to discover how the curriculum has been updated to align with the ISSB Standards, including new terminology and concepts and a stronger focus on sustainability-related risks, opportunities and financial effects.

Find out what’s changed, learn more about the FSA Credential and get your questions answered.

📅 12 November
🕐 9:00am EST (Montreal), 2:00pm GMT (London), 3:00pm CET (Frankfurt), 4:00pm SAST (Johannesburg), 6:00pm GST (Dubai)

🔗 Register: https://bit.ly/4hWQ2we

09/10/2026

What makes IFRS Digital useful in practice?

Hear from IFRS Digital subscribers about their experience of having IFRS Accounting Standards and related content all in one place.

Search for the content you need, keep up to date with the latest Standards and amendments, and use blacklining to identify changes to Standards.

Want to explore IFRS Digital yourself?
Try it free for five days: https://bit.ly/4yK1Rxi

28/09/2026

Thinking about taking the FSA Credential Level I or Level II exam? You may have questions about the free retake offer.

Here’s what you need to know:
📅 Your first exam must be taken between 29 September–17 November 2026
🎟️ Get your free-retake code through Pearson VUE
🔄 If you need a second attempt, the retake costs $0
👥 Candidates registering through a group or Approved Education Provider may have an extended retake window until 7 April 2027.

You can receive one free retake per eligible exam.

Look through our FAQ guide to understand how it works before you register.
Find out more: https://bit.ly/4ymXfNk

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

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