The International Accounting Standards Board (IASB) has today issued targeted amendments to help companies better report the financial effects of nature-dependent electricity contracts, which are ...

The International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) recognise the importance of connectivity between their respective requirements in ...

Andreas Barckow, Chair of the International Accounting Standards Board (IASB), delivered a keynote address at the EFRAG Conference on 10 December. He explained how IFRS Accounting Standards build ...

How do we help support consistent application of IFRS Accounting Standards and IFRIC Interpretations? The International Accounting Standards Board (IASB) and the IFRS Interpretations Committee ...

The International Sustainability Standards Board (ISSB) is committed to supporting the implementation of ISSB Standards around the world. To this end, the IFRS Foundation has published a new ...

The IFRS Foundation Trustees invite applications from suitable candidates to serve on the IFRS Interpretations Committee from July 2025. The Interpretations Committee works with the International ...

Team: This pivotal role directly supports the ISSB Chair, working in close collaboration with the ISSB Chair's Counsellor. It requires seamless coordination with colleagues across multiple global ...

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IAS 19 prescribes the accounting for all types of employee benefits except share-based payment, to which IFRS 2 applies. Employee benefits are all forms of consideration given by an entity in exchange ...

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 ...

recognises and measures in its financial statements the assets and liabilities acquired, and any interest in the acquiree held by other parties; recognises and measures the goodwill acquired in the ...

IAS 2 provides guidance for determining the cost of inventories and the subsequent recognition of the cost as an expense, including any write-down to net realisable value. It also provides guidance on ...