International Financial Reporting Standards (IFRS) Foundation

Non-governmental organisations, platforms and networks and similar

a)develop, in public interest, high-quality, understandable, enforceable and globally accepted standards (IFRS Standards) for general purpose financial reporting based on clearly articulated principles. The IASB is responsible for developing accounting standards (IFRS Accounting Standards) and the ISSB is responsible for developing sustainability disclosure standards (IFRS Sustainability Disclosure Standards). These complementary IFRS Standards are intended to result in the provision of high-quality, transparent and comparable information in financial statements and sustainability disclosures that is useful to investors and other participants in the world’s capital markets in making economic decisions

b)promote use and rigorous application of IFRS Standards

c)take account of needs of a range of sizes and types of entities in diverse economic settings

d)promote and facilitate adoption of IFRS Standards through convergence of national and regional standards and IFRS Standards

830882416841-19

London

GB

civil_society

The IFRS Foundation has dual registration in Delaware as a s501(c)(3) not-for-profit (non-stock) corporation and in the United Kingdom (UK), as an Overseas Company with a UK establishment.