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IASB members are responsible for the development and publication of IFRS Accounting Standards, including the IFRS for SMEs Accounting Standard. The IASB is also responsible for approving …

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.

The IFRS Foundation sets standards used globally for financial reporting that improve the communication between companies and investors. We are an independent, not-for-profit …

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Jul 24, 2025 · The IASB's final decisions on IFRS ® Accounting Standards, Amendments and IFRIC ® Interpretations are formally balloted as set out in the IFRS Foundation's Due Process Handbook.

Apr 28, 2025 · The ISSB agreed to propose these amendments in January 2025, informed by the discussions of the Transition Implementation Group on IFRS S1 and IFRS S2, and by the ISSB’s …

The IFRS Foundation has a highly regarded, inclusive and transparent due process for developing IFRS Standards. The IFRS Foundation’s due process is outlined in its Constitution and in further detail in …

Jun 25, 2025 · The Committee received a request about the application of the definition of transaction costs in IFRS 9 and the requirements in IFRS 9 relating to transaction costs.