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 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 ...

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 ...

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 ...

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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 ...

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 ...

The SASB Standards are a source of guidance for applying IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. The SASB Standards help companies identify and ...

While meeting investor demand will be a key driver for many companies choosing to apply ISSB Standards voluntarily, as increasing numbers of jurisdictions take steps to introduce sustainability ...

Following the publication of the inaugural ISSB Standards—IFRS S1 and IFRS S2—the Financial Stability Board has asked the IFRS Foundation to take over the monitoring of the progress on companies’ ...