Global Standards for the world economy

Thursday 21 January 2021

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Use around the world

Jurisdictional and International MoUs

Over time, the IFRS Foundation has agreed Memoranda of Understanding (MoUs) with other international organisations and also jurisdictional authorities. Jurisdictional MoUs have now been superseded by the MoU agreed between the IFRS Foundation and members of its Accounting Standards Advisory Forum (ASAF).


International organisation
Accounting Standards Advisory Forum (ASAF)
European Securities and Markets Authority (ESMA)
[updated 2016]
International Actuarial Association (IAA)
International Federation of Accountants (IFAC)
International Integrated Reporting Council (IIRC)
International Organization of Securities Commissions (IOSCO)
International Valuation Standards Council (IVSC)


United States


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