IFRS10d
IFRS Foundation publishes guide to help companies identify sustainability-related risks and opportunities and material information to provide
The International Sustainability Standards Board (ISSB) is committed to supporting the implementation of ISSB Standards around the world. To this end, the IFRS Foundation has published a new ...
IFRS4d
Supporting materials for IFRS Sustainability Disclosure Standards
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 ...
IFRS29d
Call for investors and other stakeholders to help shape the IASB’s project on accounting requirements for intangibles
The International Accounting Standards Board (IASB) is asking investors, companies and other stakeholders to take part in its short survey on the accounting requirements for reporting on intangibles ...
IFRS17d
IASB proposes targeted improvements to requirements for provisions
The International Accounting Standards Board (IASB) has today published a consultation aimed at improving the requirements for recognising and measuring provisions on company balance sheets.
IFRS23d
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 ...
IFRS17d
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 ...
IFRS1d
Exposure Draft and comment letters: Climate-related and Other Uncertainties in the Financial Statements
In July 2024, the International Accounting Standards Board (IASB) published the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements. The Exposure Draft proposes eight ...
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 ...
IFRS3mon
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 ...
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 ...
IFRS2y
SASB Standards
The SASB Standards are a source of guidance for applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. The SASB Standards help companies identify and ...
IFRS1y
IFRS 10 Consolidated Financial Statements
IFRS 10 establishes principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities. IFRS 10: requires an entity (the parent) that controls ...