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 have today announced a series of strategic initiatives that strengthen the IFRS Foundation’s capability to serve global capital markets through high-quality IFRS Standards:
approval of a five-year operating and financing plan for both the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB);
opening of an ISSB office in Geneva, Switzerland, during 2027 to enhance the ISSB’s multi-location model; and
publication of proposed targeted amendments to the IFRS Foundation’s Constitution that codify previously announced Trustee decisions, open for comment until 16 November 2026.
The operating and financing plan sets out progress and a path to long-term financial resilience, based on a review of separate projected funding and resourcing requirements for the IASB and the ISSB over five years.
The IASB funding plan reflects the widespread global acceptance of IFRS Accounting Standards, addresses the need for a more diversified and durable funding base, and incorporates the efficiencies gained from the IFRS Foundation’s recent transformation programme.