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ifrs ifrs accounting standards navigator skip to content sign in or register update to our sign in process phrase search word search about us 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 our standards are developed by our two standard setting boards the international accounting standards board iasb and international sustainability standards board issb about the ifrs foundation about us how we set ifrs standards post implementation reviews how we support the application of our standards annual reports ifrs foundation governance ifrs foundation trustees ifrs foundation advisory groups our structure due process funding stay updated latest news ifrs foundation meeting and events calendar media enquiries press releases and speeches enquiries contact us join our team speaking requests ifrs accounting ifrs accounting standards are developed by the international accounting standards board iasb 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 international accounting standards board ifrs interpretations committee consultative bodies connected information around the world news meeting and events calendar updates and podcasts standards and frameworks ifrs accounting standards ifrs for smes accounting standard management commentary digital financial reporting ifrs translations integrated reporting using the standards application support agenda decisions project work open and future projects open consultations completed projects iasb prioritisation framework products and services products overview ifrs accounting licensing ifrs digital subscription ifrs foundation shop ifrs sustainability ifrs sustainability disclosure standards are developed by the international sustainability standards board issb the issb is an independent standard setting body within the ifrs foundation ifrs sustainability disclosure standards are developed to enhance investor company dialogue so that investors receive decision useful globally comparable sustainability related disclosures that meet their information needs the issb is supported by technical staff and a range of advisory bodies ifrs sustainability international sustainability standards board consultative bodies connected information around the world news meeting and events calendar updates and podcasts standards and frameworks ifrs sustainability disclosure standards digital financial reporting ifrs translations sasb standards cdsb guidance and framework integrated reporting tcfd recommendations using the standards application support knowledge hub working with others project work open projects open consultations completed projects products and services sustainability education products overview ifrs sustainability licensing alliance membership programme fsa credential issb training partner programme about us about the ifrs foundation about us how we set ifrs standards post implementation reviews how we support the application of our standards annual reports ifrs foundation governance ifrs foundation trustees ifrs foundation advisory groups our structure due process funding stay updated latest news ifrs foundation meeting and events calendar media enquiries press releases and speeches enquiries contact us join our team speaking requests ifrs accounting ifrs accounting international accounting standards board ifrs interpretations committee consultative bodies connected information around the world news meeting and events calendar updates and podcasts standards and frameworks ifrs accounting standards ifrs for smes accounting standard management commentary digital financial reporting ifrs translations integrated reporting using the standards application support agenda decisions project work open and future projects open consultations completed projects iasb prioritisation framework products and services products overview ifrs accounting licensing ifrs digital subscription ifrs foundation shop ifrs sustainability ifrs sustainability international sustainability standards board consultative bodies connected information around the world news meeting and events calendar updates and podcasts standards and frameworks ifrs sustainability disclosure standards digital financial reporting ifrs translations sasb standards cdsb guidance and framework integrated reporting tcfd recommendations using the standards application support knowledge hub working with others project work open projects open consultations completed projects products and services sustainability education products overview ifrs sustainability licensing alliance membership programme fsa credential issb training partner programme home ifrs accounting standards navigator ifrs accounting standards navigator follow ifrs accounting standards navigator you need to sign in to use this feature close 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 the unaccompanied standards faq includes more information about what s provided to registered users for free and why get premium access our editorial corrections revise minor inaccuracies including misspellings and numbering or grammatical mistakes in the standards and amendments licensing ifrs standards can be used free of charge for non commercial purposes such as preparing corporate disclosures any other use including integration into products and services requires a licence from the ifrs foundation video guide to the standards navigator watch this video in spanish find out about our ifrs digital subscription become an ifrs digital subscriber and get access to additional material and historical ifrs standards become an ifrs digital subscriber find out about our ifrs digital subscription become an ifrs digital subscriber and get access to additional material and historical ifrs standards become an ifrs digital subscriber show sections accounting standards amendments and new standards consultation documents bound volumes translations ifrs accounting standards navigator you need to sign in to use this feature close year 2026 2025 2024 2023 2022 2021 language english spanish type issued standards required standards view bookmarked standards only go phrase search word search your privacy ifrs foundation cookies 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 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standards ifrs translations jobs news and events products and services projects shop speaking requests supporting implementation academics accounting profession investors media national standard setters preparers regulators students stay in touch register for news alerts the ifrs foundation s logo and the ifrs for smes logo the iasb logo the hexagon device ias iasb issb ifric ifrs ifrs for smes ifrs foundation international accounting standards international financial reporting standards niif and sic are registered trade marks of the ifrs foundation further details of which are available from the ifrs foundation on request the international financial reporting standards foundation is a not for profit corporation incorporated in the state of delaware united states of america with the delaware division of companies file no 3353113 and is registered as an overseas company in england and wales reg no fc023235 head office columbus building 7 westferry circus canary wharf london e14 4hd uk 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