The IFRS Foundation is a not-for-profit organization that develops and promotes International Financial Reporting Standards (IFRS) to enhance financial reporting globally. It oversees the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB). The foundation serves the public interest by fostering trust and financial stability through transparent and comparable financial information. Its target audience includes companies, investors, and regulators worldwide. The unique selling proposition is providing a global standard for financial reporting, enhancing comparability and trust in financial markets. Services include setting and promoting IFRS Standards and sustainability disclosure standards.