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Standard Setting Organizations
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IFRS Foundation

Overview: The International Financial Reporting Standards (IFRS) Foundation is an independent nonprofit accounting organization. Principal objectives of the IFRS include: develop a single set of high quality, enforceable and globally accepted International Financial Reporting Standards (IFRSs) through the International Accounting Standards Board (IASB); promote the use and application of those standards; take account of the financial reporting needs of emerging economies and small medium-sized entities (SMEs); and promote and facilitate adoption of IFRSs.

Specifications: Available here.

IPR Policy: Available here.

Current Status: Active

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