IFRS2d
New report sets out global progress towards both mandated and voluntary corporate climate-related disclosures
Over 1,000 companies have referenced the International Sustainability Standards Board (ISSB) in their reports and 30 jurisdictions are making progress towards introducing ISSB Standards in their legal ...
IFRS8d
Integrated Reporting and Thinking Conference 2024—key takeaways
The 2024 IFRS Foundation Integrated Thinking and Reporting Conference—organised in partnership with the Italian Foundation for Business Reporting (O.I.B.R.)—took place on 18 October in Milan. The ...
IFRS14d
Call for investors and other stakeholders to help shape the IASB’s project on accounting requirements for intangibles
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their ...
IFRS2y
IFRS Foundation podcasts
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. Cookies that ...
IFRS2mon
Who uses IFRS Accounting Standards?
Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...
IFRS1mon
ISSB and TCFD
In July 2023 the Financial Stability Board (FSB) announced that the work of the Task Force on Climate-related Financial Disclosures (TCFD) has been completed, with the ISSB Standards marking the ...
IFRS4mon
IFRS 9 Financial Instruments
IFRS 9 is effective for annual periods beginning on or after 1 January 2018 with early application permitted. IFRS 9 specifies how an entity should classify and measure financial assets, financial ...
IFRS1y
IAS 12 Income Taxes
IAS 12 prescribes the accounting treatment for income taxes. Income taxes include all domestic and foreign taxes that are based on taxable profits. Current tax for current and prior periods is, to the ...
IFRS3y
IAS 33 Earnings per Share
IAS 33 deals with the calculation and presentation of earnings per share (EPS). It applies to entities whose ordinary shares or potential ordinary shares (for example, convertibles, options and ...
IFRS1mon
Voluntarily applying ISSB Standards
While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...
IFRS1y
Integrated Reporting Framework
The IFRS Foundation Trustees are committed to the International Sustainability Standards Board (ISSB) building on the work of existing investor-focused reporting initiatives—and ultimately becoming ...