以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The IFRS Foundation Trustees held their first plenary meeting of the year in London (3–5 March 2026). Their discussions focused on three priorities: sustainable funding, succession planning and the development of the Foundation’s long-term strategy.
The Trustees reaffirmed the importance of diversified and sustainable funding to support the work of the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) in meeting investors’ need for financially material information to make informed investment and capital-allocation decisions.
Funding strategies are tailored to the boards’ stage and needs. For the IASB, the priority remains working with jurisdictions on adjusting contributions for inflation and broadening the contributor base to all jurisdictions using IFRS Accounting Standards. For the ISSB, the focus is on securing transition funding to bridge the gap between seed funding, some of which runs until the end of 2026, and a more sustainable funding model. The objective for the Foundation overall is to have a diverse funding model—maintaining separate funding for the two boards—where those using IFRS Standards contribute to their development and maintenance.