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Global organizations

From this page, you can access our information and resources about the following global organizations involved in financial reporting and related topics:

IFRS Foundation and the IASB

IFRS Foundation The legal entity under which the IASB operates. The Foundation is governed by a board of 22 trustees.
International Accounting Standards Board (IASB) An independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS  Foundation.
IFRS Interpretations Committee Interpret the application of IFRSs and provides timely guidance on financial reporting issues not specifically addressed in IFRSs, publishes draft Interpretations.
Due Process Oversight Committee (DPOC) Trustee committee responsible for the Trustee's oversight function under the IFRS Foundation Constitution.
Monitoring Board Oversees the IFRS Foundation Trustees, participates in the Trustee nomination process, and approves appointments to the Trustees.
Accounting Standards Advisory Forum (ASAF) Advises on the technical standard-setting activities of the IASB.
IFRS Advisory Council Advises the IASB and the IFRS Foundation.


Other global organizations

Global Reporting Initiative (GRI) The Global Reporting Initiative (GRI) is an international not-for-profit organization, with a network-based structure. To enable all companies and organizations to report their economic, environmental, social, and governance performance, GRI produces free Sustainability Reporting Guidelines.
Group of 20 (G20) The Group of 20 (G20) is made up of the finance ministers and central bank governors of 19 countries and the European Union.
International Accounting Education Standards Board (IAESB) The IAESB develops guidance to improve the standards of accountancy education around the world.
International Auditing and Assurance Standards Board (IAASB) International Auditing and Assurance Standards Board (IAASB) sets International Standards on Auditing, Assurance Engagements and Related Services.
International Federation of Accountants (IFAC) The International Federation of Accountants (IFAC) is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies.
International Forum of Accounting Standard Setters (IFASS) International Forum of Accounting Standard Setters (IFASS) (formerly known as National Standard Setters, NSS) is a grouping of national accounting standard setters from around the world, plus other organizations that have a close involvement in financial reporting issues.
International Integrated Reporting Council (IIRC) The International Integrated Reporting Council (IIRC) (previously the International Integrated Reporting Committee) was formed in August 2010 and aims to create a globally accepted framework for a process that results in communications by an organization about value creation over time.
International Organization of Securities Commissions (IOSCO) The International Organization of Securities Commissions (IOSCO) is the worldwide association of national securities regulatory commissions.
International Public Sector Accounting Standards Board (IPSASB) The International Public Sector Accounting Standards Board (IPSASB) focuses on the accounting, auditing, and financial reporting needs of national, regional, and local governments, related governmental agencies, and the constituencies they serve.
International Valuation Standards Council (IVSC) The International Valuation Standards Council (IVSC) is the established international standard setter for valuation.
Public Interest Oversight Board (PIOB) The Public Interest Oversight Board (PIOB) oversees the auditing and assurance, ethics, and education standard-setting activities of the International Federation of Accountants (IFAC), as well as IFAC's Member Body Compliance Program.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.