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| ''Financial reporting.'' | | ''Accounting.'' |
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| (IFRS Foundation).
| | Amounts which are due to be received by a reporting entity. |
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| The IFRS Foundation is established as a not-for-profit organisation to develop a single set of high-quality, understandable, enforceable and globally accepted accounting standards — IFRS Standards — and to promote and facilitate their adoption.
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| IFRS Standards are set by the IFRS Foundation’s standard-setting body, the International Accounting Standards Board.
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| :<span style="color:#4B0082">'''''International ESG reporting standards'''''</span>
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| :"Europe is leading the way on ESG standard setting, but it is hoped a globally accepted set of ESG standards will be imminent.
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| :The International Financial Reporting Standards Foundation is currently consulting on constitutional changes to set up an International Sustainability Standards Board."
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| :''The Treasurer magazine, Issue 3, September 2021, p21''
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| == See also == | | == See also == |
| * [[Conceptual framework]] | | * [[AR]] |
| * [[Constitution]] | | * [[Debtors]] |
| * [[Financial Stability Board]] | | * [[Direct collection]] |
| * [[G20]] | | * [[Loans and receivables]] |
| * [[IAS]] | | * [[Payables]] |
| * [[IFRS]]
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| * [[International Accounting Standards]]
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| * [[International Accounting Standards Board]]
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| * [[International Financial Reporting Standards]]
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| * [[International Sustainability Standards Board]]
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| * [[Not-for-profit]]
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| * [[World Bank]]
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| == Other link ==
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| [https://www.ifrs.org/about-us/our-structure/ The structure of the IFRS Foundation]
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| [[Category:Accounting,_tax_and_regulation]]
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| [[Category:The_business_context]]
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