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 exclusive features. Free access: provides a basic level of access to all registered users of IFRS.org.

Our standards—called IFRS Standards—boost transparency, comparability and trust in financial reporting. Mission statement. Our mission is to develop high-quality IFRS Standards that bring transparency, accountability and efficiency to capital markets around the world.

IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

The IASB is an independent standard-setting body within the IFRS Foundation. IFRS Accounting Standards are, in effect, a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. The IASB is supported by technical staff and a range of advisory bodies.

IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

Use this form to sign in to your IFRS account. If you would like to purchase or upgrade to an IFRS Digital subscription in order to take advantage of our premium content please go to our web shop. If you have any questions regarding your subscription please contact Customer Services.

In August 2020 the Board issued Interest Rate Benchmark Reform―Phase 2 which amended requirements in IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 relating to: changes in the basis for determining contractual cash flows of financial assets, financial liabilities and lease liabilities;

Discover more about the objectives of the IFRS Foundation, and the adoption process for implementing IFRS Accounting Standards. Why global accounting standards? Why do jurisdictions around the world choose IFRS Accounting Standards?