Ifrs что это за программа
IOSCO calls on its 130 member jurisdictions to consider how they can incorporate the Standards into regulatory frameworks
ISSB issues inaugural global sustainability disclosure standards
Access the first two ISSB Standards, IFRS S1 and IFRS S2
Updated article: IFRS Accounting requirements on climate-related matters
Helping companies consider climate-related matters when preparing financial statements
ISSB consults on proposed digital taxonomy
The consultation is open for comment until 26 September 2023
News
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Forthcoming meetings
International Accounting Standards Board
19 — 21 September 2023
World Standard-setters Conference 2023
25 — 26 September 2023
Accounting Standards Advisory Forum
28 September 2023
Forthcoming events
Meet the Experts—with contributions from the IFRS Foundation and PwC
6 — 7 November 2023
Leonardo Royal Hotel London, London St Paul’s, 10 Godliman St, London EC4V 5AJ
View the IFRS Foundation calendar
Open for comment
Proposed Taxonomy and comment letters: IFRS Sustainability Disclosure Taxonomy
Comments due by 26 September 2023
Request for Information and comment letters: Post-implementation Review of IFRS 9—Impairment
Comments due by 27 September 2023
Request for Information and comment letters: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
Comments due by 27 October 2023
Tentative Agenda Decision and comment letters: Payments Contingent on Continued Employment during Handover Periods (IFRS 3)
Comments due by 20 November 2023
Exposure Draft and comment letters: Annual Improvements to IFRS Accounting Standards—Volume 11
Comments due by 11 December 2023
Resources for
Academics
Accounting profession
Investors
Media
National standard-setters
Preparers
Regulators
Students
Latest IFRS Accounting products
Normas de Contabilidad NIIF Ilustradas—Normas emitidas a 1 de enero de 2023
Esta edición contiene las Normas de Contabilidad publicadas por el IASB hasta el 31 de diciembre de 2022. Estas Normas de Contabilidad incluyen los cambios que todavía no son requeridos a 1 de enero de 2023.
The IFRS® Accounting Standards – Required Annotated 1 January 2023
This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2023. This edition includes extensive cross-references and other annotations to guide readers and supplement the understanding and application of the Standards.
The IFRS® Accounting Standards – Issued Annotated 1 January 2023
The same core content as The IFRS® Accounting Standards – Issued, as well as further explanatory material to help you understand and apply IFRS Standards.
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The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.
Ifrs что это за программа
IOSCO calls on its 130 member jurisdictions to consider how they can incorporate the Standards into regulatory frameworks
ISSB issues inaugural global sustainability disclosure standards
Access the first two ISSB Standards, IFRS S1 and IFRS S2
Updated article: IFRS Accounting requirements on climate-related matters
Helping companies consider climate-related matters when preparing financial statements
ISSB consults on proposed digital taxonomy
The consultation is open for comment until 26 September 2023
News
View My News Only
You need to Sign in to use this feature
Forthcoming meetings
International Accounting Standards Board
19 — 21 September 2023
World Standard-setters Conference 2023
25 — 26 September 2023
Accounting Standards Advisory Forum
28 September 2023
Forthcoming events
Meet the Experts—with contributions from the IFRS Foundation and PwC
6 — 7 November 2023
Leonardo Royal Hotel London, London St Paul’s, 10 Godliman St, London EC4V 5AJ
View the IFRS Foundation calendar
Open for comment
Proposed Taxonomy and comment letters: IFRS Sustainability Disclosure Taxonomy
Comments due by 26 September 2023
Request for Information and comment letters: Post-implementation Review of IFRS 9—Impairment
Comments due by 27 September 2023
Request for Information and comment letters: Post-implementation Review of IFRS 15 Revenue from Contracts with Customers
Comments due by 27 October 2023
Tentative Agenda Decision and comment letters: Payments Contingent on Continued Employment during Handover Periods (IFRS 3)
Comments due by 20 November 2023
Exposure Draft and comment letters: Annual Improvements to IFRS Accounting Standards—Volume 11
Comments due by 11 December 2023
Resources for
Academics
Accounting profession
Investors
Media
National standard-setters
Preparers
Regulators
Students
Latest IFRS Accounting products
Normas de Contabilidad NIIF Ilustradas—Normas emitidas a 1 de enero de 2023
Esta edición contiene las Normas de Contabilidad publicadas por el IASB hasta el 31 de diciembre de 2022. Estas Normas de Contabilidad incluyen los cambios que todavía no son requeridos a 1 de enero de 2023.
The IFRS® Accounting Standards – Required Annotated 1 January 2023
This is the official edition of the authoritative pronouncements of the International Accounting Standards Board as required at 1 January 2023. This edition includes extensive cross-references and other annotations to guide readers and supplement the understanding and application of the Standards.
The IFRS® Accounting Standards – Issued Annotated 1 January 2023
The same core content as The IFRS® Accounting Standards – Issued, as well as further explanatory material to help you understand and apply IFRS Standards.
Your privacy
IFRS Foundation cookies
We use cookies on ifrs.org to ensure the best user experience possible. For example, cookies allow us to manage registrations, meaning you can watch meetings and submit comment letters. Cookies that tell us how often certain content is accessed help us create better, more informative content for users.
We do not use cookies for advertising, and do not pass any individual data to third parties.
Some cookies are essential to the functioning of the site. Other cookies are optional. If you accept all cookies now you can always revisit your choice on our privacy policy page.
Accept all Manage preferences
Cookie preferences
Essential cookies
Always active
Essential cookies are required for the website to function, and therefore cannot be switched off. They include managing registrations.
Analytics cookies
We use analytics cookies to generate aggregated information about the usage of our website. This helps guide our content strategy to provide better, more informative content for our users. It also helps us ensure that the website is functioning correctly and that it is available as widely as possible. None of this information can be tracked to individual users.
Preference cookies
Preference cookies allow us to offer additional functionality to improve the user experience on the site. Examples include choosing to stay logged in for longer than one session, or following specific content.
Accept all Save preferences View privacy policy page
Cookie preferences
Accept all Save preferences
Stay in touch
The IFRS Foundation’s logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, IAS ® , IASB ® , ISSB™,IFRIC ® , IFRS ® , IFRS for SMEs ® , IFRS Foundation ® , International Accounting Standards ® , International Financial Reporting Standards ® , NIIF ® and SIC ® are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request.
The International Financial Reporting Standards Foundation is a not-for-profit corporation incorporated in the State of Delaware, United States of America, with the Delaware Division of Companies (file no: 3353113), and is registered as an overseas company in England and Wales (reg no: FC023235). Head office: Columbus Building, 7 Westferry Circus, Canary Wharf, London E14 4HD, UK.
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https://www.ifrs.org/home/
https://www.ifrs.org/