In June 2013, the International Accounting Standards Board (IASB) issued guidance to help micro-sized entities apply the 2009 IFRS for SMEs Accounting Standard. The guidance contains cross-references ...

The Financial Stability Board has announced that the work of the TCFD has been completed, with the ISSB Standards marking the 'culmination of the work of the TCFD'. Companies applying IFRS S1 General ...

The International Sustainability Standards Board (ISSB) issued its inaugural standards—IFRS S1 and IFRS S2—on 26 June 2023. The Standards have ushered in a new era of sustainability-related financial ...

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 ...

Investors globally have called on companies to voluntarily apply ISSB Standards to provide investors with decision-useful, globally comparable information in the absence of regulatory requirements to ...

The G20 and other major international organisations, as well as very many governments, business associations, investors and members of the worldwide accountancy profession, support the goal of a ...

IFRS Accounting Standards are required for domestic public companies All domestic companies whose securities trade in a public market are required to use IFRS Standards as adopted by the EU in their ...

The International Integrated Reporting Framework and Integrated Thinking Principles are used around the world—in over 75 countries—to advance communication about value creation, preservation and ...

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 ...

a finance lease if the lease transfers substantially all the risks and rewards incidental to ownership; and an operating lease if the lease does not transfer substantially all the risks and rewards ...

The IFRS Interpretations Committee (Committee) works with the IASB in maintaining and supporting the consistent application of IFRS Accounting Standards. The Committee responds to questions about the ...

You have reached this page because you tried to access archive.ifrs.org, a previous version of the IFRS Foundation's website. This archive site was frozen in June ...