IFRS Foundation
E453759
The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
All labels observed (5)
| Label | Occurrences |
|---|---|
| IFRS Foundation canonical | 10 |
| IFRS Foundation Trustees | 3 |
| IFRS Constitution | 1 |
| IFRS Foundation Constitution | 1 |
| International Accounting Standards Committee Foundation | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T4575799 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS Foundation Context triple: [IFRS, overseenBy, IFRS Foundation]
-
A.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
-
B.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
-
C.
Basel Committee on Banking Supervision
The Basel Committee on Banking Supervision is an international standard-setting body that formulates global regulatory frameworks and guidelines to strengthen the regulation, supervision, and risk management of banks.
-
D.
Islamic Financial Services Board
The Islamic Financial Services Board is an international standard-setting body that develops and promotes regulatory and supervisory standards for the Islamic financial services industry worldwide.
-
E.
British Bankers' Association
The British Bankers' Association was a leading UK trade association representing the banking and financial services industry, known for setting key industry standards and benchmarks.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS Foundation Target entity description: The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
-
A.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
-
B.
International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
-
C.
Basel Committee on Banking Supervision
The Basel Committee on Banking Supervision is an international standard-setting body that formulates global regulatory frameworks and guidelines to strengthen the regulation, supervision, and risk management of banks.
-
D.
Islamic Financial Services Board
The Islamic Financial Services Board is an international standard-setting body that develops and promotes regulatory and supervisory standards for the Islamic financial services industry worldwide.
-
E.
British Bankers' Association
The British Bankers' Association was a leading UK trade association representing the banking and financial services industry, known for setting key industry standards and benchmarks.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
independent organization
ⓘ
non-profit organization ⓘ standard-setting body ⓘ |
| abbreviation | IFRS Foundation ⓘ |
| collaboratesWith | International Organization of Securities Commissions ⓘ |
| country | United Kingdom ⓘ |
| developsStandard |
IFRS Accounting Standards
ⓘ
linked to:
International Financial Reporting Standards
IFRS Sustainability Disclosure Standards ⓘ International Financial Reporting Standards ⓘ |
| field |
accounting standards
ⓘ
financial reporting ⓘ sustainability reporting standards ⓘ |
| formerName |
International Accounting Standards Committee Foundation
ⓘ
linked to:
IFRS Foundation
|
| foundedBy | International Accounting Standards Committee ⓘ |
| fundingSource |
contributions from jurisdictions
ⓘ
self-generated income from publications and services ⓘ |
| governedBy |
IFRS Foundation Trustees
ⓘ
linked to:
IFRS Foundation
|
| hasObjective |
to bring about convergence of national accounting standards and IFRS Standards
ⓘ
to promote the use and rigorous application of IFRS Standards ⓘ to require high-quality, transparent and comparable information in financial statements ⓘ to take account of the needs of emerging economies and small and medium-sized entities ⓘ |
| hasOrgan |
IFRS Advisory Council
ⓘ
IFRS Foundation Monitoring Board ⓘ IFRS Interpretations Committee ⓘ |
| hasPolicy | due process for standard-setting ⓘ |
| headquartersLocation |
London, United Kingdom
ⓘ
linked to:
London, England
|
| language | English ⓘ |
| legalStatus | not-for-profit corporation ⓘ |
| missionStatement | to develop IFRS Standards that bring transparency, accountability and efficiency to financial markets around the world ⓘ |
| name | IFRS Foundation ⓘ |
| operatesOnPrinciple | public interest ⓘ |
| overseesBody |
IASB
ⓘ
linked to:
International Accounting Standards Board
ISSB ⓘ International Accounting Standards Board ⓘ International Sustainability Standards Board ⓘ |
| purpose |
development of high-quality global accounting standards
ⓘ
enhancement of comparability in financial reporting ⓘ enhancement of transparency in financial reporting ⓘ promotion of International Financial Reporting Standards ⓘ protection of investors and other participants in the world’s capital markets ⓘ |
| regionServed | worldwide ⓘ |
| regulates | IFRS trademark ⓘ |
| scope | global ⓘ |
| subjectOf |
IFRS Constitution
ⓘ
linked to:
IFRS Foundation
|
| website | https://www.ifrs.org ⓘ |
| worksWith |
international financial institutions
ⓘ
national standard-setters ⓘ securities regulators ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: IFRS Foundation Description of subject: The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
Referenced by (16)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: IFRS Foundation
linked to: IFRS Foundation
linked to: IFRS Foundation
linked to: IFRS Foundation
linked to: IFRS Foundation
linked to: IFRS Foundation