IFRS Foundation
This is the official KZitem channel for the IFRS Foundation.The IFRS Foundation is a not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards-IFRS Standards-and to promote and facilitate adoption of the standards.
IFRS Standards are set by the IFRS Foundation’s two standard-setting bodies, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB).
The two boards will work closely to ensure their Standards complement each other to provide investors with transparent and reliable information about a company’s financial position and performance, as well as information about sustainability factors that could create or erode its enterprise value in the short, medium and long term.
Learn more: www.ifrs.org/about-us/who-we-are/
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Management-defined performance measures
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The business case for early jurisdictional adoption
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Request for fieldwork participants to IFRS Accounting Taxonomy 2024-Proposed Update 1 IFRS 18
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May 2024 IASB Podcast
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May 2024 ISSB Podcast
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Subtotals and categories in the statement of profit or loss
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ISSB Montreal office opening
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Introducing the ISSB Taxonomy
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April 2024 IASB Podcast
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French: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
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April 2024 ISSB Podcast
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Japanese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
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Portuguese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
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Video explainer-what are the IFRS digital taxonomies?
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Chinese: proposals in Exposure Draft Business Combinations-Disclosures, Goodwill & Impairment
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