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 is a not-for-profit organisation created in 2001 to develop—in the public interest—high-quality, understandable, enforceable and globally accepted standards for general purpose financial reporting, and to promote and facilitate their adoption. This is done through its two standard-setting boards: the International Accounting Standards Board (IASB), which sets IFRS ® Accounting Standards, and the International Sustainability Standards Board (ISSB), which sets IFRS Sustainability Disclosure Standards.
The Trustees of the IFRS Foundation oversee the Foundation and are accountable to a Monitoring Board of capital market authorities.
The 22 Trustees are appointed from Africa, the Americas, Asia–Oceania, Europe and ‘at large’ (any area of the world), and come from varied professional backgrounds. They are responsible for governance and organisational strategy; for maintaining the Foundation’s Constitution and the Due Process Handbook ; for appointing members to the IASB, the ISSB, the IFRS Interpretations Committee and various advisory bodies; and for funding. Trustees also assume the role of company directors in accordance with the UK Overseas Companies Regulations 2009.