IFRS Foundation @IFRSFoundation Twitter profile

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IFRS Foundation

@IFRSFoundation

1 year

The ISSB Standards are here! Today, the #ISSB issued its first two Standards, #IFRS S1 and IFRS S2. You can find out more about the two Standards below. #IFRSsustainability #ISSBstandards

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IFRS Foundation

@IFRSFoundation

4 years

#IASB issues amendment to the leases Standard, #IFRS16 , to help lessees accounting for #covid -19-related rent concessions:

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IFRS Foundation

@IFRSFoundation

3 years

The #IFRS Foundation Trustees have today announced that Emmanuel Faber ( @EmmanuelFaber ) has been appointed as the inaugural Chair of the International Sustainability Standards Board ( #ISSB ). Read more:

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48

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IFRS Foundation

@IFRSFoundation

3 years

Today, the #ISSB has launched a consultation on its first two proposed standards to develop a global baseline of sustainability disclosures for the capital markets. Comments due by 29 July 2022. #IFRS

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77

102

IFRS Foundation

@IFRSFoundation

4 years

Prof Dr Andreas Barckow, current President of the Accounting Standards Committee of Germany, has been appointed to succeed Hans Hoogervorst as Chair of the #IASB from 1 July 2021. Read more here: #IFRS

0

23

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IFRS Foundation

@IFRSFoundation

7 years

#IASB issues revised Conceptual Framework for Financial Reporting – a document containing the core concepts that underpin #IFRS Standards

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IFRS Foundation

@IFRSFoundation

5 years

We have today published a document responding to questions regarding the application of IFRS 9 Financial Instruments during this period of enhanced economic uncertainty arising from the covid-19 pandemic. Read more here: #ifrs #iasb #ifrs9 #COVID19

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47

82

IFRS Foundation

@IFRSFoundation

4 years

#IFRS Foundation Trustees announce the creation of working group to accelerate convergence in global sustainability reporting standards focused on enterprise value: #ESG @FSB_TCFD @theiirc @SASB @CDSBglobal @wef @GRI_Secretariat @CDP @IOSCOPress

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IFRS Foundation

@IFRSFoundation

3 years

The #IFRS Foundation Trustees have today announced the formation of the International Sustainability Standards Board ( #ISSB ) to develop comprehensive global baseline of sustainability disclosures for the global financial markets.

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IFRS Foundation

@IFRSFoundation

2 years

El IASB acaba de publicar el documento de consulta pública de la Tercera edición de la Norma de Contabilidad NIIF para las PYMES en español, que se encuentra disponible en nuestra página web junto con el archivo Visión panorámica Norma de Contabilidad NIIF para las PYMES. (1/2)

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IFRS Foundation

@IFRSFoundation

7 years

IFRS 9 and IFRS 15 are now effective if your reporting period begins on or after 1 January 2018. Familiarise yourself with the Standards here: #IFRS9 #IFRS15 #IASB

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IFRS Foundation

@IFRSFoundation

1 year

The #IFRS Foundation has today published a comparison of the requirements in IFRS S2 Climate-related Disclosures and the TCFD recommendations: @FSB_TCFD #ISSBstandards #IFRSsustainability #ISSB #IFRSS2

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IFRS Foundation

@IFRSFoundation

3 months

IFRS財団は、IFRSサステナビリティに関する教育的資料・支援資料の日本語訳を公表しています。 📚IFRS S1 号における要求事項を満たすための「SASB スタンダード」の使用 (教育的資料):

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IFRS Foundation

@IFRSFoundation

2 years

The #IFRS Foundation’s International Sustainability Standards Board today outlined the necessary steps required to establish a comprehensive global baseline of sustainability disclosures. Read the full press release: #ISSB

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IFRS Foundation

@IFRSFoundation

8 months

IFRS S1号「サステナビリティ関連財務情報の開示に関する全般的要求事項」およびIFRS S2号「気候関連開示」の日本語訳が公表されました。ダウンロードはこちら： 👆ドロップダウンメニューから日本語を選択してください。

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17

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IFRS Foundation

@IFRSFoundation

7 months

The IASB has issued #IFRS18 Presentation and Disclosure in Financial Statements. Here is a summary of the Standard on one page 👇 More details can be found in the project summary: #IFRSAccounting

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IFRS Foundation

@IFRSFoundation

6 months

The #ISSB will commence projects to research disclosure about risks and opportunities associated with biodiversity, ecosystems and ecosystem services, and human capital. Find out more: #IFRSsustainability

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IFRS Foundation

@IFRSFoundation

5 years

The #IASB has proposed an amendment to #IFRS16 Leases to make it easier for companies to account for covid-19-related lease concessions such as rent holidays and temporary rent reductions. Comments on the public consultation are due by 8 May: #IFRS

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41

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IFRS Foundation

@IFRSFoundation

1 year

The #ISSBstandards are here! Today the #ISSB has issued #IFRS S1, which sets out the core content for a complete set of sustainability-related financial disclosures. Find out more about IFRS S1 here: #IFRSsustainability #sustainability

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IFRS Foundation

@IFRSFoundation

4 years

The benefits of #IFRS17 are still the same as when the Standard was originally issued in 2017: #IASB #IFRS

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IFRS Foundation

@IFRSFoundation

1 year

World Economic Forum ( @wef ) and #ISSB partner to compile learnings on early sustainability reporting efforts: #IFRSsustainability #IFRS

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IFRS Foundation

@IFRSFoundation

1 year

The #ISSBstandards are here! Today the #ISSB has issued #IFRS S2 which sets out specific climate-related disclosures and is designed to be used with IFRS S1. Find out more about IFRS S2 here: #IFRSsustainability #sustainability

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IFRS Foundation

@IFRSFoundation

2 years

The IFRS Foundation Trustees today announced the appointment of Richard Barker, Verity Chegar, Bing Leng and Ndidi Nnoli-Edozien as inaugural members of the International Sustainability Standards Board. #IFRS #ISSB

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IFRS Foundation

@IFRSFoundation

3 years

The #ISSB is holding two live webinars on 28 April for all stakeholders on its proposed standards on general sustainability-related disclosures and climate-related disclosures. Find out more and how to sign up: #IFRS

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IFRS Foundation

@IFRSFoundation

1 year

IFRS S1号及びIFRS S2号の概要に関するウェブキャストと、プレゼンテーションのスライドを、現在、日本語で公開しています。以下のリンク先から、スライドにアクセスし、ウェブキャストの録画をご視聴ください。

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9

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IFRS Foundation

@IFRSFoundation

18 days

IFRS財団は、公開草案「資本の特徴を有する金融商品」、公開草案「再生可能電力に係る契約」、公開草案「超インフレ表示通貨への換算」及び公開草案「財務諸表における気候関連及びその他の不確実性」の日本語訳を公表しました。

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14

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IFRS Foundation

@IFRSFoundation

4 years

The #IASB has issued a package of amendments to #IFRS Standards. It contains narrow-scope amendments to IFRS 3, IAS 16 and IAS 37 as well as minor clarifications or corrections to IFRS 1, IFRS 9, IAS 41 and the Illustrative Examples accompanying IFRS 16.

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IFRS Foundation

@IFRSFoundation

6 years

Now available: Annotated Issued IFRS Standards 2018. This book replaces A Guide through IFRS Standards (aka the Green Book). Buy your copy and find out more here:

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IFRS Foundation

@IFRSFoundation

2 years

#ISSB makes key announcements towards the implementation of climate-related disclosure standards in 2023: #ISSBatCOP27 #TogetherForImplementation @COP27P

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IFRS Foundation

@IFRSFoundation

6 years

#IASB has published a Discussion Paper on the classification of financial instruments as debt or equity in the issuer’s financial statements. The consultation is open for public comments until the start of January 2019 #IFRS

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IFRS Foundation

@IFRSFoundation

4 years

The #IFRS Foundation has published educational material on the effects of #climate -related matters on financial statements for companies using IFRS Standards. Read more here. #IASB

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IFRS Foundation

@IFRSFoundation

4 years

The #IFRS Foundation Trustees have today published a Consultation Paper on #sustainability reporting, asking if there is demand for global sustainability reporting standards and whether the Foundation could play a role: #ESG #sustainableinvesting

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IFRS Foundation

@IFRSFoundation

3 years

The #IFRS Foundation has today announced that Sue Lloyd, current Vice-Chair of the #IASB , has been appointed as Vice-Chair of the #ISSB from 1 March and Janine Guillot, CEO of @the_VRF , has been appointed as Special Advisor to ISSB Chair @EmmanuelFaber .

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IFRS Foundation

@IFRSFoundation

6 years

IFRS 16 Leases, which was issued in January 2016, is effective from the first of this month. It replaces IAS 17 and related Interpretations. Find out more:

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IFRS Foundation

@IFRSFoundation

3 years

The new #ISSB will sit alongside the #IASB within the #IFRS Foundation’s governance structure, and the two boards will work to ensure compatibility between IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.

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IFRS Foundation

@IFRSFoundation

4 years

The #IFRS Foundation Trustees present their views on the strategic direction of a potential new sustainability standards board and set out the next planned steps in their work as they continue deliberations. #sustainability #esg #corporatereporting

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IFRS Foundation

@IFRSFoundation

3 years

The #IFRS Foundation Trustees are calling for nominations of up to 11 inaugural International Sustainability Standards Board ( #ISSB ) members to work alongside ISSB Chair @EmmanuelFaber and the soon-to-be announced ISSB Vice-Chairs. Find out more here:

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IFRS Foundation

@IFRSFoundation

6 years

Today we say goodbye to 30 Cannon Street, our office of 17 years. The address of our new office is: 7 Westferry Circus, Canary Wharf, London E14 4HD.

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IFRS Foundation

@IFRSFoundation

7 months

📢 #IFRS18 Presentation and Disclosure in Financial Statements is here: 📽️ Watch Andreas Barckow, IASB Chair, give an overview of the new Standard. #IFRSAccounting #AccountingStandard #FinancialReporting #FinancialStatements #Investors

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IFRS Foundation

@IFRSFoundation

1 year

The ISSB Standards are here! We were very pleased to mark the launch of IFRS S1 and IFRS S2 in South Africa an event hosted by @JSE_Group and sponsored by @saica_za . Thank you to all our stakeholders who joined us in Johannesburg!

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IFRS Foundation

@IFRSFoundation

2 years

. @EmmanuelFaber : "We are encouraged by the @G7 ’s endorsement of our work to deliver a global baseline of sustainability disclosures for the capital markets." Read the #IFRS Foundation's response to the G7 Communique: #ISSB

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IFRS Foundation

@IFRSFoundation

6 years

Today, academics met with #IASB members to exchange ideas and discuss research presentations related to #IFRSStandards

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IFRS Foundation

@IFRSFoundation

5 years

The #IASB is asking for views on its approach to updating the IFRS for SMEs Standard— the simplified accounting standard for small and medium-sized entities that is required or permitted in more than 80 countries. Find out more here: #IFRSforSMEs

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IFRS Foundation

@IFRSFoundation

2 years

The ISSB has received more than 1,300 comment letters on its two proposed sustainability disclosure standards. ISSB Chair @EmmanuelFaber : "The feedback we have received provides a critical grounding on which to build sustainability disclosure standards."

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IFRS Foundation

@IFRSFoundation

2 years

. @CDP to incorporate #ISSB Climate-related Disclosures Standard into global environmental disclosure platform: #ISSBatCOP27 #TogetherForImplementation

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IFRS Foundation

@IFRSFoundation

7 years

#IASB has today issued #IFRS17 Insurance Contracts:

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IFRS Foundation

@IFRSFoundation

5 years

IFRS for SMEs support modules available now. Across the 35 modules there are over 1,000 examples illustrating application of the #IFRSforSMEs Standard.

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IFRS Foundation

@IFRSFoundation

1 year

The International Organization of Securities Commissions (IOSCO) has today announced its endorsement of the ISSB Standards following its comprehensive review of the Standards. Find out more: @IOSCOPress #IFRSsustainability #ISSB #ISSBstandards

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18

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IFRS Foundation

@IFRSFoundation

5 months

🎓 Join us for two virtual education workshops on the new IFRS 18 Presentation and Disclosure in Financial Statements. Ideal for academics interested in understanding #IFRS18 and conducting research for the post-implementation review. #IASBAcademic #IFRSAccounting

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IFRS Foundation

@IFRSFoundation

5 years

#IASB adjusts work plan and plans to amend #IFRS16 , the leases Standard, due to #covid -19. Read more here:

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IFRS Foundation

@IFRSFoundation

5 years

Document published to support consistent application of IFRS 16 Leases in relation to rent concessions granted as a result of the covid-19 pandemic. Access it here: April #IASB meeting news story: #IFRS #IFRS16

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IFRS Foundation

@IFRSFoundation

7 years

Download our pocket guide to #IFRS Standards for free on our website:

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IFRS Foundation

@IFRSFoundation

4 years

Don’t forget to submit your response to the survey on the second comprehensive review of the IFRS for #SMEs Standard. Deadline is 27 October: #IASB #IFRS

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34

IFRS Foundation

@IFRSFoundation

1 year

On 26 June, the #ISSB will issue its first two Standards, IFRS S1 & IFRS S2. ISSB Chair Emmanuel Faber will lunch the Standards during his keynote speech at the #IFRS Foundation Conference 2023. Find out more: #ISSBstandards #IFRSsustainability

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20

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IFRS Foundation

@IFRSFoundation

5 years

The #IASB has published proposed minor amendments to #IAS41 , #IFRS1 , #IFRS9 and the illustrative examples accompanying #IFRS16 as part of its annual improvements process to maintain IFRS Standards. The deadline for comments is 20 August.

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IFRS Foundation

@IFRSFoundation

5 years

IASB Chair Hans Hoogervorst opens the 2019 World Standard-setters Conference in London, calling for national standard-setters’ support in the IASB’s upcoming consultations, including on accounting for performance, acquisitions and rate-regulated activities #WSS_2019 #ifrs #iasb

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16

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IFRS Foundation

@IFRSFoundation

1 year

European Commission ( @EU_Commission ), @EFRAG_Org and #ISSB confirm high degree of climate-disclosure alignment:

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10

30

IFRS Foundation

@IFRSFoundation

1 year

Consultation to enhance the International Applicability of the @SASB Standards now open. The consultation is open for comments, preferably by online survey, until 9 August 2023. Find out more: #IFRS #ISSB #IFRSsustainability

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IFRS Foundation

@IFRSFoundation

2 years

View recordings of the 28 April webinars on the International Sustainability Standard Board's first two proposed standards: #ISSB #IFRS

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IFRS Foundation

@IFRSFoundation

4 years

IFRS Foundation Trustees announce next steps in response to broad demand for global sustainability standards: #IFRS #sustainability

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IFRS Foundation

@IFRSFoundation

2 years

The IFRS Accounting Standards books have undergone a redesign since the creation of the International Sustainability Standards Board to unite the #IASB and #ISSB resources and products in a connected and cohesive way.

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IFRS Foundation

@IFRSFoundation

1 year

The launch of the ISSB's first two Standards, IFRS S1 & IFRS S2, will kickstart on Monday 26 June with a series of events hosted by partners around the world. Follow us here and our website to find out more ahead of the launch.

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IFRS Foundation

@IFRSFoundation

3 years

The #IFRS Foundation and @CPAcanada today announced an agreement to establish the Montreal centre of the #ISSB . Read the full press release: @LiikanenErkki @Val_Plante @EmmanuelFaber

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IFRS Foundation

@IFRSFoundation

8 days

公開草案「持分法会計」の日本語版ウェブキャストを公開しました。 🎥ご視聴はこちらからコメント提出期限は、2025年1月20日です。 #IASB #EquityMethod

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9

31

IFRS Foundation

@IFRSFoundation

2 years

The #ISSB seeks feedback on two proposed standards. Consultation is open until 29 July 2022. - Climate standard: - General Requirements standard: #IFRS

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IFRS Foundation

@IFRSFoundation

2 years

The 2023 Required and Annotated Required #IFRS Accounting Standards are now available to order: 📚 Required: 📚 Annotated Required:

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IFRS Foundation

@IFRSFoundation

4 years

The #IASB requests preparers’ views on #SME financial statements. Arrange a virtual meeting to make your views heard—email smes @ifrs .org to organise a 30-minute meeting. #IFRS

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IFRS Foundation

@IFRSFoundation

6 years

New supporting material for the #IFRSforSMEs Standard are now available. Training modules 5, 6 and 7 include extensive explanations, self-assessment questions and case studies:

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IFRS Foundation

@IFRSFoundation

4 years

Required IFRS Standards 2021 will shortly be available to order, and Comprehensive and Professional Subscribers can access these standards online through their eIFRS account. Register your interest today:

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IFRS Foundation

@IFRSFoundation

7 years

Do you want a quick explanation of the #IFRS17 accounting model? Here’s a one-page summary and short webcast to guide you through it

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IFRS Foundation

@IFRSFoundation

4 years

#IASB defers effective date for #IAS1 amendments by one year to 2023 as part of its #covid19 response: #IFRS

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IFRS Foundation

@IFRSFoundation

4 years

Register now: on 17 August we're holding a live webinar on the second comprehensive review of the #IFRS for #SMEs Standard. Hosted by #IASB member Darrel Scott and technical staff, there will be two sessions to cater for different time zones:

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IFRS Foundation

@IFRSFoundation

5 years

The #IASB has today clarified the requirements for classifying liabilities as current and non-current. Read about the amendments to IAS 1 Presentation of Financial Statements, which become effective in 2022. #ifrs

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IFRS Foundation

@IFRSFoundation

7 years

#IFRS View our new interactive map to discover more about the use of IFRS Standards around the world:

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IFRS Foundation

@IFRSFoundation

6 years

Are you up to speed on the revised #ConceptualFramework ? Take our quiz to find out #IFRS

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IFRS Foundation

@IFRSFoundation

4 years

Sign up for the #IFRS Foundation Virtual Conference 2020, which brings together the annual IFRS Foundation Conference and the World Standard-setters Conference. #IFRSvirtual2020 #IASB Register here:

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IFRS Foundation

@IFRSFoundation

4 years

#IASB today issued an update to the IFRS Taxonomy 2020 for Covid-19-Related Rent Concessions, which amended IFRS 16 Leases. Click here to find the IFRS Taxonomy Update, IFRS Taxonomy files and supporting materials:

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IFRS Foundation

@IFRSFoundation

6 years

Supporting Materials: Module 13—Inventories for the IFRS for SMEs Standard is now available on our website: #IFRSforSMEs #IFRSFoundation

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IFRS Foundation

@IFRSFoundation

7 years

#IFRS17 Insurance Contracts goes into effect in 2021. Find out how the IFRS Foundation can help you prepare:

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IFRS Foundation

@IFRSFoundation

6 years

Are you interested in expanding your knowledge of the #IFRSforSMEs Standard? Access Module 4—Statement of Financial Position, Module 8—Notes to the Financial Statements and Module 14—Investments in Associates here: #IFRSStandards

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IFRS Foundation

@IFRSFoundation

3 years

Watch this webcast to learn about the work of the #IFRS Foundation's sustainability-related reporting project's Technical Readiness Working Group, featuring the leaders of the @CDSBglobal , #IASB , @FSB_TCFD , @the_VRF and @wef .

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IFRS Foundation

@IFRSFoundation

6 years

The #IASB will propose a one-year deferral of the insurance contracts Standard, #IFRS17 . Learn more:

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IFRS Foundation

@IFRSFoundation

4 years

There is still time to comment on the second Comprehensive Review of the #IFRS for #SMEs Standard consultation. Deadline is 27 October: #IASB

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IFRS Foundation

@IFRSFoundation

3 years

#IFRS Foundation, @CDSBglobal and @the_VRF have signed agreement to consolidate resources into a single global standard-setter for capital market sustainability disclosures - #ISSB

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IFRS Foundation

@IFRSFoundation

2 years

#ISSB Chair @EmmanuelFaber provides an update on the #ISSB 's work plan and developments since November 2021. #WSS2022

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IFRS Foundation

@IFRSFoundation

1 year

The ISSB Standards are here! We were very pleased to mark the launch of IFRS S1 & IFRS S2 with a North American event hosted by the New York Stock Exchange with our partners at the CAQ, AICPA & CIMA and CPA Canada. Thank you to all our stakeholders who joined us in New York!

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IFRS Foundation

@IFRSFoundation

5 years

We are pleased to announce the appointment of four new members to the IFRS Interpretations Committee. A very warm welcome to Lisa Bomba, Karsten Ganssauge ( @K_Ganssauge ), Jake Green ( @jake_green_me ) and Brian O'Donovan ( @BrianODonovan7 )! #ifric

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IFRS Foundation

@IFRSFoundation

2 years

#IFRS Foundation completes consolidation with Value Reporting Foundation: #IASB #ISSB @the_VRF

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IFRS Foundation

@IFRSFoundation

2 years

First episode of the #ISSB podcast now available. ISSB Chair @EmmanuelFaber & Vice-Chair Sue Lloyd ( @ISSB_VC ) talk through the highlights from the inaugural ISSB meeting in Frankfurt. Listen: YouTube:

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IFRS Foundation

@IFRSFoundation

7 years

Coming soon – Issued IFRS Standards 2018 (Red Book). Includes IFRS Standards as issued by the #IASB at 1 Jan 2018, including #IFRS17 and #IFRS16 . Subscribers will be able to access the book on eIFRS as part of their premium content. Pre-order now:

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IFRS Foundation

@IFRSFoundation

5 years

#IASB has proposed new #IFRS requirements to improve the way companies communicate information in the financial statements, including new profit subtotals in the income statement and ‘non-GAAP’ disclosures. #PrimaryFinancialStatements

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IFRS Foundation

@IFRSFoundation

6 years

New #IFRS17 webcast on insurance contracts with participation and other features including contracts applying the variable fee approach:

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IFRS Foundation

@IFRSFoundation

2 years

🎉Thank you to our speakers, sponsors and attendees who made the inaugural #IFRS Sustainability Symposium a success! With 1,000+ participants from 45 countries, the Symposium was a global event with diverse insights and participation. #IFRSSustainability23

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IFRS Foundation

@IFRSFoundation

9 months

📽️Watch this webcast introducing #IFRS18 , the forthcoming #IFRSAccounting Standard that will set out requirements for presentation and disclosures in the financial statements. It will affect all companies and investors: #FinancialReporting

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IFRS Foundation

@IFRSFoundation

2 years

The meeting summary for the 11-12 July 2022 Accounting Standards Advisory Forum meeting is now available: #IFRS

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IFRS Foundation

@IFRSFoundation

5 years

The #IASB proposes to require new comparable profit subtotals in the income statement and bring greater transparency to ‘non-GAAP’ measures. #PrimaryFinancialStatements #IFRS

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IFRS Foundation

@IFRSFoundation

3 years

December 2021 Accounting Standards Advisory Forum meeting summary now available: #IFRS #IASB

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IFRS Foundation

@IFRSFoundation

11 months

Did you know that the IFRS Foundation offers a sustainability accounting credential? The FSA Credential program has now been updated to include content related to the development of the #ISSB Standards! Find out more: #FSACredential #ISSBStandards

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IFRS Foundation

@IFRSFoundation

4 years

#IASB amends #IFRS Standards to improve accounting policy disclosures and clarify distinction between accounting policies and accounting estimates:

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IFRS Foundation

@IFRSFoundation

1 year

The ISSB Standards are here! On 26 June the #ISSB issued its first two Standards, #IFRS S1 and IFRS S2. Here are ten things you need to know about the ISSB's inaugural Standards: #ISSBstandards #IFRSsustainability #IFRSS1 #IFRSS2

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