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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.

21/05/2026

🎓 Heading to the EAA Annual Congress next week? Join the IASB and ISSB teams for work plan updates and research discussions.

📍 Visit our exhibition stand to explore resources to support teaching and research.

20/05/2026

In Case You Missed It highlights the latest ISSB news 👇

🔷 PODCAST: April 2026 ISSB podcast now available
ISSB Chair Emmanuel Faber and Vice-Chair Sue Lloyd provide a recap of recent engagements and key takeaways from April Board week, including decisions on the proposed way forward for nature-related disclosures.
🎧 Listen: https://bit.ly/4dyqjYL

🔷 CONSULTATION: ISSB seeks feedback on proposed amendments to three SASB Standards
The exposure draft proposes amendments to the Agricultural Products, Meat, Poultry & Dairy, and Electric Utilities & Power Generators Standards. The 120-day comment period closes on 24 July 2026.
📖 Learn more: https://bit.ly/4uZ7Mfs

🔷 NEW: Webpage to support the implementation of ISSB Standards
The IFRS Foundation has launched a webpage hosting implementation questions submitted to the TIG on IFRS S1 and IFRS S2, together with responses.
📖 Learn more: https://bit.ly/49cYqV7

🔷 LEARN: Pursue the global credential aligned with ISSB Standards
Registration is open for the FSA Credential exams until 30 June. See the candidate handbook for further information and to register.
🖊️ Register: https://bit.ly/3Zc0O8N

18/05/2026

The final agenda for the 25th IFRS Foundation Conference 29 – 30 June 2026 in London and online, is now available.

The conference is a unique opportunity to hear about key developments at the IFRS Foundation, highlighting the work of the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).

Explore two days of discussions, technical insights and interactive workshops covering:
✔️ Key developments affecting the global financial reporting landscape;
✔️IFRS Accounting Standards;
✔️ IFRS Sustainability Disclosure Standards;
✔️ IASB and ISSB updates; and
✔️ Integrated Reporting.

📅 29–30 June 2026
📍 London & online
⏳ Register by 29 May to save £50 on the standard ticket price.
🔗 https://bit.ly/49BnTXE

06/05/2026

Agricultural Products. Meat, Poultry & Dairy. Electric Utilities & Power Generators.

Proposed amendments to these SASB Standards enhance the sustainability disclosure requirements to reflect important market changes.

For many organisations, the focus is shifting from individual learning to team-wide capability building.

Here’s how one organisation used the FSA Credential to upskill their team and deliver real client impact.

Testing is now open: https://www.pearsonvue.com/us/en/ifrs.html

30/04/2026

Join a global discussion covering proposed amendments to three SASB Standards: Agricultural Products, Meat, Poultry & Dairy, and Electric Utilities & Power Generators.

Hosted by the IFRS Sustainability Alliance, the webinar is your chance to:
✔️ understand the Exposure Draft's proposed changes;
✔️ learn how to share your feedback via the consultation (open until 24 July); and
✔️ discover more about the value of the IFRS Sustainability Alliance.

📅 Live session: 7 May | Open to all
🕒15:00 BST | 16:00 CEST | 10:00am EST

🖋️Register now and have your voice heard: https://bit.ly/48XQcjk

16/04/2026

How confident are you in connecting sustainability information to financial performance?

As IFRS Sustainability Disclosure Standards are adopted globally, this capability is becoming increasingly important across roles.
The FSA Credential is designed to help professionals build and demonstrate that expertise.

The next testing window opens on 1 May.
Begin or continue your FSA Credential journey: https://bit.ly/3GRvFCq

14/04/2026

Staying up to date with amendments to IFRS Accounting Standards is essential for consistent and informed application.

Introducing Blackline in IFRS Digital. A faster and clearer way to understand what has changed—directly within the Standard.

Blacklining is available for Standards that have been amended in 2025 and 2026.

▶️ Unlock blacklining with a premium subscription today: https://bit.ly/47Tj389

13/04/2026

𝗤𝘂𝗲𝗱𝗮 𝘂𝗻𝗮 𝘀𝗲𝗺𝗮𝗻𝗮!

Únete a este webinario de la IFRS Sustainability Alliance para aprender cómo las Normas ISSB incorporan mecanismos de proporcionalidad y provisiones de alivio que apoyan una implementación práctica y escalable, especialmente para organizaciones con distintos niveles de madurez en sus procesos de divulgación.

Contaremos con una presentaciones técnicas de Dulce Venegas, Gerente de Divulgación e Informes de CEMEX, de Arturo Rodríguez, Gerente de Relaciones para Iberoamérica en la Fundación IFRS, y de Zurisadai Ruiz, Gerente de Operaciones en la Fundación IFRS.

👉 Regístrate aquí: https://bit.ly/3P7CtQ6

09/04/2026

How do investors use corporate reporting to make decisions?

At the 25th IFRS Foundation Conference 2026, Nusseibeh from Hermes Limited, will share an investor perspective on corporate reporting and what high-quality, decision-useful information looks like.

As the IFRS Foundation continues its work to strengthen global reporting, this session brings the end-user into focus.
📅 29–30 June | London & online

🔗 Register today: https://bit.ly/49BnTXE

24/03/2026

The IFRS® Accounting Standards—Issued 2026 and Annotated Issued 2026 help users to stay current with the changing needs of financial reporting.

Whether you apply, audit, advise or study IFRS Accounting Standards, these new editions will give you the up-to-date reference you need.

New in this edition:
🔹Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures;
🔹Translation to a Hyperinflationary Presentation Currency; and
🔹Revised IFRS Practice Statement 1 Management Commentary.

These editions also include IFRS 18 Presentation and Disclosure in Financial Statements and IFRS 19 Subsidiaries without Public Accountability: Disclosures.

📘Explore the 2026 editions: https://bit.ly/4c3aMAI

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