INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION

The IFRS Foundation is a not-for-profit responsible for developing global accounting and sustainability disclosure standards, known as IFRS Standards. Its mission is to develop IFRSs that bring transparency, accountability and efficiency to capital markets around the world. The IFRS Foundation established the International Accounting Standards Board (IASB) in 2001 and the International Sustainability Standards Board (ISSB) in 2021. The IFRS Foundation is an independent, public interest organisation responsible for the governance and oversight of the International Accounting Standards Board.