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1 IFRS
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2 Sign in or register
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3 Update to our sign-in process
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4 About us
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5 How we set IFRS Standards
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6 Post-implementation Reviews
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7 How we support the application of our Standards
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8 Annual reports
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9 IFRS Foundation Trustees
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10 IFRS Foundation advisory groups
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11 Our structure
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12 Due process
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13 Funding
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14 Latest news
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15 IFRS Foundation meeting and events calendar
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16 Media enquiries, press releases and speeches
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17 Contact us
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18 Join our team
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19 Speaking requests
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20 International Accounting Standards Board
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21 IFRS Interpretations Committee
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22 Consultative bodies
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23 Connectivity
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24 Around the world
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25 News
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26 Meeting and events calendar
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27 Updates and podcasts
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28 IFRS Accounting Standards
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29 IFRS for SMEs Accounting Standard
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30 Management Commentary
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31 Digital financial reporting
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32 IFRS translations
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33 Integrated reporting
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34 Application support
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35 Agenda decisions
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36 Open and future projects
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37 Open consultations
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38 Completed projects
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39 IASB prioritisation framework
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40 Products overview
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41 IFRS Accounting licensing
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42 IFRS Digital subscription
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43 IFRS Foundation shop
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44 International Sustainability Standards Board
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45 Consultative bodies
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46 Connectivity
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47 Around the world
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48 News
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49 Meeting and events calendar
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50 Updates and podcasts
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51 IFRS Sustainability Disclosure Standards
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52 Digital financial reporting
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53 IFRS translations
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54 CDSB guidance and framework
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55 Integrated reporting
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56 SASB Standards
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57 TCFD recommendations
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58 Application support
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59 Knowledge hub
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60 Partnership Framework for capacity building
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61 Open projects
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62 Open consultations
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63 Completed projects
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64 Products overview
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65 IFRS Sustainability licensing
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66 Alliance Membership Programme
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67 FSA Credential
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68 About us
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69 How we set IFRS Standards
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70 Post-implementation Reviews
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71 How we support the application of our Standards
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72 Annual reports
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73 IFRS Foundation Trustees
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74 IFRS Foundation advisory groups
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75 Our structure
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76 Due process
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77 Funding
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78 Latest news
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79 IFRS Foundation meeting and events calendar
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80 Media enquiries, press releases and speeches
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81 Contact us
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82 Join our team
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83 Speaking requests
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84 International Accounting Standards Board
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85 IFRS Interpretations Committee
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86 Consultative bodies
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87 Connectivity
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88 Around the world
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89 News
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90 Meeting and events calendar
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91 Updates and podcasts
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92 IFRS Accounting Standards
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93 IFRS for SMEs Accounting Standard
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94 Management Commentary
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95 Digital financial reporting
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96 IFRS translations
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97 Integrated reporting
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98 Application support
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99 Agenda decisions
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100 Open and future projects
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101 Open consultations
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102 Completed projects
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103 IASB prioritisation framework
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104 Products overview
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105 IFRS Accounting licensing
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106 IFRS Digital subscription
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107 IFRS Foundation shop
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108 International Sustainability Standards Board
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109 Consultative bodies
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110 Connectivity
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111 Around the world
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112 News
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113 Meeting and events calendar
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114 Updates and podcasts
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115 IFRS Sustainability Disclosure Standards
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116 Digital financial reporting
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117 IFRS translations
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118 CDSB guidance and framework
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119 Integrated reporting
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120 SASB Standards
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121 TCFD recommendations
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122 Application support
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123 Knowledge hub
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124 Partnership Framework for capacity building
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125 Open projects
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126 Open consultations
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127 Completed projects
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128 Products overview
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129 IFRS Sustainability licensing
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130 Alliance Membership Programme
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131 FSA Credential
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132 Read more
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133 Read more
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134 Read more
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135 Read more
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139 See details
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140 See details
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142 View the IFRS Foundation calendar
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154 Learn about the IFRS Digital subscription
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155 Sustainability Standards Conference 2026 18 May 2026
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156 IFRS Foundation Conference 2026 29 - 30 June 2026
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157 View the IFRS Foundation calendar
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158 Tentative Agenda Decision and comment letters: Assessment of a Specified Main Business Activity for the purposes of the Separate Financial Statements of a Parent (IFRS 18) Comments due by 06 February 2026
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159 Tentative Agenda Decision and comment letters: Classification of Gains and Losses on a Derivative Managing a Foreign Currency Exposure (IFRS 18) Comments due by 06 February 2026
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160 Tentative Agenda Decision and comment letters: Presentation of Taxes or Other Charges that are Not Income Taxes within the Scope of IAS 12 Income Taxes (IFRS 18) Comments due by 06 February 2026
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161 Tentative Agenda Decision and comment letters: Fair Presentation and Compliance with IFRS Accounting Standards (IAS 1) Comments due by 06 February 2026
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162 Tentative Agenda Decision and comment letters: Scope of the Requirement to Disclose Expenses by Nature (IFRS 18) Comments due by 06 February 2026
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163 Tentative Agenda Decision and comment letters: Updates to Committee’s agenda decisions for IFRS 18 [November 2025] Comments due by 06 February 2026
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164 Exposure Draft and comment letters: Risk Mitigation Accounting—Proposed amendments to IFRS 9 and IFRS 7 Comments due by 31 July 2026
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173 Funding
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174 IFRS Accounting Standards
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175 IFRS Sustainability Standards
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176 IFRS translations
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180 Projects
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182 Speaking requests
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184 Academics
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186 Investors
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188 National standard-setters
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