IFRS8d
Call for investors and other stakeholders to help shape the IASB’s project on accounting requirements for intangibles
IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their ...
IFRS3d
Integrated Reporting and Thinking Conference 2024—key takeaways
The 2024 IFRS Foundation Integrated Thinking and Reporting Conference—organised in partnership with the Italian Foundation for Business Reporting (O.I.B.R.)—took place on 18 October in Milan. The ...
IFRS9d
IFRS S2 Climate-related Disclosures
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 ...
IFRS1mon
IFRS Foundation publishes guide for companies as investors call for voluntary application of ISSB Standards
Investors globally have called on companies to voluntarily apply ISSB Standards to provide investors with decision-useful, globally comparable information in the absence of regulatory requirements to ...
IFRS1mon
IASB review concludes the revenue Standard is working as intended
The International Accounting Standards Board (IASB) has concluded its Post-implementation Review of IFRS 15 Revenue from Contracts with Customers, finding that the Standard is working as intended and ...
IFRS2y
IFRS Foundation podcasts
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that ...
IFRS3mon
Resources for academics
We provide online access to IFRS Standards and interpretations in multiple languages. Access to this content is dependent on the user's subscription status. Read more details about current projects on ...
IFRS2mon
Who uses IFRS Accounting Standards?
Use of IFRS Accounting Standards by jurisdiction Analysis of use of IFRS Accounting Standards around the world Developing and maintaining the profiles To assess our progress towards the global ...
IFRS1y
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 8 prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates ...
IFRS1y
IAS 12 Income Taxes
IAS 12 prescribes the accounting treatment for income taxes. Income taxes include all domestic and foreign taxes that are based on taxable profits. Current tax for current and prior periods is, to the ...
IFRS1y
IAS 34 Interim Financial Reporting
An interim financial report is a complete or condensed set of financial statements for a period shorter than a financial year. IAS 34 does not specify which entities must publish an interim financial ...