International Sustainability Standards Board announced at COP26 IFRS Foundation announces formation of ISSB, consolidation with CDSB and VRF, publication of two prototypes Read More Previous: IASB Chair's inaugural speech Next: Watch our panel discussion on formation of ISSB News View My News Only International Accounting Standards Board to publish Exposure Draft Supplier Finance Arrangements 24 November 2021 FORTHCOMING PUBLICATION Reminder call for papers on corporate disclosures 24 November 2021 CALL FOR PAPERS December 2021 Accounting Standards Advisory Forum meeting papers available 23 November 2021 MEETING November 2021 Islamic Finance Consultative Group meeting papers available now 23 November 2021 MEETING November 2021 IASB Update available and work plan updated 23 November 2021 UPDATE November 2021 IFRS Interpretations Committee agenda and meeting papers available 19 November 2021 MEETING Go to News Page Forthcoming meetings IFRS Taxonomy Consultative Group 29 November 2021 See details IFRS Interpretations Committee 30 November - 1 December 2021 See details Islamic Finance Consultative Group 30 November 2021 See details View meetings calendar Open for comment Tentative Agenda Decision and comment letters: Cash Received via Electronic Transfer as Settlement for a Financial Asset (IFRS 9) Comments due by 25 November 2021 Tentative Agenda Decision and comment letters: Demand Deposits with Restrictions on Use (IAS 7) Comments due by 25 November 2021 Exposure Draft and comment letters: Disclosure Requirements in IFRS Standards—A Pilot Approach Comments due by 12 January 2022 Request for Information and comment letters: Post-implementation Review of IFRS 9—Classification and Measurement Comments due by 28 January 2022 Exposure Draft and comment letters: Subsidiaries without Public Accountability: Disclosures Comments due by 31 January 2022 Exposure Draft and comment letters: Non-current Liabilities with Covenants Comments due by 21 March 2022 Resources for Academics Accounting profession Investors Media National standard-setters Preparers Regulators Students Latest IFRS publications Annotated Required IFRS® Standards The same core content as Required IFRS Standards, with further explanatory material to help you understand and apply IFRS Standards. Find out more Required IFRS® Standards The most recent versions of the authoritative pronouncements of the International Accounting Standards Board. Visit our shop Issued IFRS® Standards The most recent versions of all issued IFRS Standards, including Standards that come into force in the future, but not Standards that have been superseded or replaced. Visit our shop The Annotated Issued IFRS® Standards The same core content as Issued IFRS Standards, as well as further explanatory material to help you understand and apply IFRS Standards. Visit our shop This website uses cookies to support your browsing experience, including cookies for signing in to your IFRS account and analytics cookies. You can view the full list of cookies in our privacy policy. Accept Share About us Around the world Contact us eIFRS Funding Issued Standards Jobs News and events Projects Shop Speaking requests Products and services Supporting implementation Academics Accounting profession Investors Media National standard-setters Preparers Regulators Students Stay in touch Register for news alerts The IFRS Foundation's logo and the IFRS for SMEs® logo, the IASB® logo, the ‘Hexagon Device’, eIFRS®, IAS®, IASB®, 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. © IFRS Foundation 2021 Accessibility Privacy Terms and Conditions Trade mark guidelines All legal information Using our website