The International Sustainability Standards Board (ISSB) has today published the IFRS Sustainability Disclosure Taxonomy (ISSB Taxonomy), fulfilling its promise to enable investors and other capital ...

Informed by its recent consultation on future priorities, the International Sustainability Standards Board (ISSB) will commence projects to research disclosure about risks and opportunities associated ...

The International Accounting Standards Board (IASB) is commencing its comprehensive review of accounting requirements for intangibles. The project will assess whether the requirements of IAS 38 ...

The International Accounting Standards Board (IASB) expects to issue IFRS 19 Subsidiaries without Public Accountability: Disclosures on 9 May 2024. We do our best to ensure that we provide correct ...

The International Accounting Standards Board’s (IASB) Global Preparers Forum (GPF) has appointed Emmanuelle Guyomard as a new member for an initial five-year term. Ms Guyomard brings her extensive ...

The International Accounting Standards Board (IASB) has published a project summary for its project on Business Combinations under Common Control (BCUCC). IFRS 3 Business Combinations sets out ...

At the IFRS Foundation you will help ensure the growth of the ISSB education and membership programs with a focus on strengthening our relationships with members and education candidates, in order to ...

What content is being provided for free? The IFRS Foundation provides registered users with free access to the PDF and html files of the current year's consolidated IFRS Standards (Part A of the ...

IFRS 3 Business Combinations set outs reporting requirements for mergers and acquisitions—referred to as business combinations in IFRS Standards. However, that Standard does not specify how to report ...

The first episode of a new IFRS Foundation podcast series—the ISSB Implementation Insights podcast—is now available. This new podcast series is designed to share insights from Transition ...

The International Accounting Standards Board (IASB) today completed its work to improve the usefulness of information presented and disclosed in financial statements. The new Standard, IFRS 18 ...