The IFRS Foundation is a not-for-profit responsible for developing global accounting and sustainability disclosure standards, known as IFRS Standards.

The IFRS Accounting Standards Navigator houses all IFRS Accounting Standards and related materials. Premium access: the IFRS Digital Subscription offers enhanced content and …

All of our IFRS Standards, Interpretations and related materials are available from here.

The IFRS Foundation sets standards used globally for financial reporting that improve the communication between companies and investors. We are an independent, not-for-profit …

Supporting materials for our Standards Conceptual Framework for Financial Reporting supporting material IFRS 1 supporting material IFRS 2 supporting material IFRS 3 supporting material …

IFRS® Accounting Standards together with their accompanying documents are issued by the International Accounting Standards Board (IASB).

IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard. The IASB is also responsible …

IFRS Accounting Standards addressed these challenges by providing one common reporting language—a high-quality, internationally recognised set of accounting standards that enable …

IFRS® Standards together with their accompanying documents are issued by the International Accounting Standards Board (the IASB).

Throughout the Conceptual Framework, the terms ‘financial reports’ and ‘financial reporting’ refer to general purpose financial reports and general purpose financial reporting unless specifically …