IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their ...

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S1 General Requirements for Disclosure of ...

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 ...

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 IFRS Foundation was founded on the belief that better information supports better economic and investment decisions. As a public interest organisation, we work to achieve this vision through the ...