IFRS Foundation Trustees approve 2027 budget and progress delivery of five-year plan

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 focused on implementation of the Foundation’s five-year operating and financing plan when they met in Amsterdam on 20-22 October 2026. The plan provides a clear framework for the Foundation’s next phase and supports the continued delivery of high-quality standards for the capital markets.

The Trustees approved the 2027 budget, which focuses on three priorities: enabling the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB) to deliver their priorities, growing sustainable income and maintaining cost control.

The Trustees discussed the Foundation’s funding strategy as part of their collective responsibility under the Constitution for establishing and maintaining appropriate financing arrangements for the Foundation. The Trustees supported the funding strategy’s underlying principle: those who benefit from the essential capital market infrastructure provided by IFRS Standards should contribute their fair share towards the development and maintenance of those Standards.