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 has today published its annual report and audited financial statements for the year ended 31 December 2023 , reinforcing the Foundation’s guiding principle that better information leads to better decisions.
Emphasising the fundamental role of transparent and comparable accounting and sustainability-related information in the world’s capital markets, the report highlights how IFRS Accounting Standards and IFRS Sustainability Disclosure Standards—collectively referred to as IFRS Standards—support efficient capital allocation by helping investors to identify opportunities and risks globally.
The report summarises key accomplishments and progress in 2023, including:
the International Accounting Standards Board (IASB) completing decision-making on two new IFRS Accounting Standards— IFRS 18 Presentation and Disclosure in Financial Statements and the forthcoming IFRS 19 Subsidiaries without Public Accountability: Disclosures ;