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IFRS - Home

The IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span> is a not-for-profit responsible for developing global accounting and sustainability disclosure standards, known as IFRS Standards.

IASB issues IFRS 18 Presentation and Disclosure in Financial Statements

The new IFRS Accounting Standard will improve companies? financial performance reporting, providing better information for investors

IFRS Accounting Taxonomy 2024

The annual IFRS Accounting Taxonomy 2024 is now available

IASB publishes Exposure Draft which includes a package of proposals aimed at enhancing the information companies provide to investors about acquisitions at a reasonable cost

IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span> Conference 2024?register now

Hear the latest in accounting and sustainability disclosures from a range of experts at this hybrid event in London, 24-25 June

IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span> launches new IFRS Sustainability knowledge hub

This knowledge hub has content curated by the IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span> and our partners to help preparers get started applying IFRS Sustainability Disclosure Standards

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Forthcoming meetings

International Accounting Standards Board<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">International Accounting Standards Board</span>
</span>

22 - 25 April 2024

International Sustainability Standards Board<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">International Sustainability Standards Board</span>
</span>

Sustainability Consultative Committee

View the IFRS Foundation calendar

Forthcoming events

Sustainability Standards Conference 2024

10 June 2024

IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">Foundation</span>
</span> Conference 2024

24 - 25 June 2024

View the IFRS Foundation calendar

Open for comment

Exposure Draft and comment letters: Business Combinations'Disclosures, Goodwill and Impairment

Exposure Draft and comment letters: Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard

Accounting profession

National standard-setters

Latest IFRS Accounting products

The IFRS Accounting Standards'Issued Annotated 1 January 2024

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">International Accounting Standards Board</span>
</span> issued at 31 December 2023. These Accounting Standards include changes that are not yet required at 1 January 2024

The IFRS Accounting Standards'Required Annotated 1 January 2024

This is the official edition of the authoritative pronouncements of the International Accounting Standards Board<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">International Accounting Standards Board</span>
</span> as required at 1 January 2024, with extensive cross-references and other annotations. For accounting periods beginning on 1 January 2024, excluding changes not yet required.

Normas de Contabilidad NIIF Ilustradas'Normas emitidas a 1 de enero de 2023

Esta edición contiene las Normas de Contabilidad publicadas por el IASB hasta el 31 de diciembre de 2022. Estas Normas de Contabilidad incluyen los cambios que todavía no son requeridos a 1 de enero de 2023.

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        <span itemprop="name">IFRS Foundation</span>
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The IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span>'s logo and the IFRS for SMEs

logo, the ?Hexagon Device?, IAS

, IFRS for SMEs

, IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">Foundation</span>
</span>

, International Accounting Standards

, International Financial Reporting Standards

are registered trade marks of the IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span>, further details of which are available from the IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">IFRS Foundation</span>
</span> on request.

The International Financial Reporting Standards Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">International Financial Reporting Standards Foundation</span>
</span> is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">Head</span>
</span> office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.

IFRS Foundation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">Foundation</span>
</span> 2024

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