Resources

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In this section, you can access a large number of resources providing background and information on the IFRS Foundation and International Accounting Standards Board, the use and adoption of IFRSs, global and regional organisations involved in financial reporting, sustainability and integrated reporting and other topics.

For more information about each of these topics, scroll down or use the navigation menu.

IFRS Foundation and the IASB

Governance
IFRS Foundation IFRS Foundation Trustees IFRS Foundation Constitution Due Process Oversight Committee Monitoring Board

Due process
Overview Background to IFRSs Requests for information Discussion papers Exposure drafts Finalised pronouncements Post-implementation reviews Annual improvements process Editorial corrections

IASB, ISSB, and IFRS Interpretations Committee
Overview of the IASB IASB members Overview of the ISSB ISSB members IFRS Interpretations Committee

Advisory
IFRS Advisory Council Accounting Standards Advisory Forum Capital Markets Advisory Committee Effects Analyses Consultative Group Emerging Economies Group Financial Crisis Advisory Group Global Preparers Forum IFRS Taxonomy Consultative Group Joint Transition Resource Group for Revenue Recognition SME Implementation Group Sustainability Standards Advisory Forum (SSAF)

Use and adoption of IFRS

Use of IFRS by jurisdictions
Use in all jurisdictions Use by G20 listed entities

Other developments
Information about adoption of IFRS IFRSs in Europe

Global organisations

International Federation of Accountants
International Federation of Accountants (IFAC) International Public Sector Accounting Standards Board (IPSASB) International Auditing and Assurance Standards Board (IAASB) International Accounting Education Standards Board (IAESB) International Ethics Standards Board for Accountants (IESBA) Public Interest Oversight Board (PIOB)

Other global organisations
International Forum of Accounting Standard Setters (IFASS) International Valuation Standards Council (IVSC) International Integrated Reporting Council (IIRC) International Organization of Securities Commissions (IOSCO) Group of 20 (G20)

Regional organisations

Standard setters
European Financial Reporting Advisory Group (EFRAG) Asian-Oceanian Standard-Setters Group (AOSSG) Pan-African Federation of Accountants (PAFA) Group of Latin American Accounting Standard Setters (GLASS)

Other
European Commission (EC) Financial Accounting Standards Board (FASB) United States Securities and Exchange Commission (SEC) Public Company Accounting Oversight Board (PCAOB)

Topics in financial reporting

Specialist topics
Country-by-country reporting Differential reporting Islamic accounting

Broader issues
Research and education Accounting considerations related to COVID-19 Global financial crisis

Sustainability and integrated reporting

Background and IFRS Foundation Trustees' sustainability reporting initiative
Overview of sustainability and integrated reporting IFRS Foundation Trustees' sustainability reporting initiative

Organisations
International Integrated Reporting Council (IIRC) Global Reporting Initiative (GRI) Climate Disclosure Standards Board (CDSB)

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Resources

IFRS Foundation and the IASB

Use and adoption of IFRS

Global organisations

Regional organisations

Topics in financial reporting

Sustainability and integrated reporting

Quick links

Latest news

Pre-meeting summaries for the December 2024 ISSB meeting

IFRS Interpretations Committee holds November 2024 meeting

Swiss Federal Council consults on climate disclosures

Recording of the sixth 'Perspectives on sustainability disclosure' webinar

Pre-meeting summaries for the December 2024 IASB meeting

Correction list for hyphenation