The IFRS Foundation is a not-for-profit, public interest organisation established to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards—IFRS Standards—and to promote and facilitate adoption of the standards.
IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board.
Accounting standards are a set of principles companies follow when they prepare and publish their financial statements, providing a standardised way of describing the company’s financial performance. Publicly accountable companies (those listed on public stock exchanges) and financial institutions are legally required to publish their financial reports in accordance with agreed accounting standards.
Our mission is to bring transparency, accountability and efficiency to financial markets around the world by developing IFRS Standards. Our work serves the public interest by fostering trust, growth and long-term financial stability in the global economy.
IFRS Standards are currently required in over 125 jurisdictions and permitted in many more.
Find out more about the use of IFRS Standards around the world here
For a quick overview of the organisation, read our guide to the IFRS Foundation, 'Who we are and what we do' (available in English and nine other languages).
For further information visit the IFRS Foundation website.
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