INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION (EIN 13-4164140)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-13
IRS object ID: 201232269349300998
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-13T10:15:31-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	135381590	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	7101 WISCONSIN AVE SUITE 800	AddressLine1
City	BETHESDA	City
State	MD	State
ZIP Code	208144827	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	134164140	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL FINANCIAL REPORTING	BusinessNameLine1
Business Name Line2	STANDARDS FOUNDATION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	INTE	NameControl
Phone	2072466410	Phone

Foreign Address ForeignAddress

Field	Value	IRS element (for citing)
Address Line1	FIRST FLOOR 30 CANNON ST	AddressLine1
City	LONDON	City
Country	UK	Country
Postal Code	EC4M 6XH	PostalCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MIRANDA CORTI	Name
Title	DIR OF OPERATIONS, TREASURER	Title
Phone	2072466410	Phone
Date Signed	2012-08-13	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOYCE M UNDERWOOD	Name
PTIN	P00022361	PTIN
Phone	3016544900	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	HANS HOOGERVORST	NameOfPrincipalOfficerPerson

Address Principal Officer Foreign AddressPrincipalOfficerForeign

Field	Value	IRS element (for citing)
Address Line1	FIRST FLOOR 30 CANNON ST	AddressLine1
City	LONDON	City
Country	UK	Country
Postal Code	EC4M 6XH	PostalCode

Field	Value	IRS element (for citing)
Gross Receipts	41973585	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.IFRS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	THE INTERNATIONAL FINANCIAL REPORTING STANDARDS FOUNDATION HAS TWO MAJOR OPERATING PROGRAMS, WHICH WORK TOWARDS THE GOAL OF PRODUCING AND PROMULGATING A SINGLE SET OF HIGH QUALITY, UNIVERSALLY APPLIED, AND BROADLY ACCEPTED ACCOUNTING STANDARDS. THESE ARE: 1) INTERNATIONAL ACCOUNTING STANDARDS BOARD AND ITS TECHNICAL ACTIVITIES, AND; 2) CONTENT SERVICES, EDUCATION AND RELATED ACTIVITIES.THE OBJECTIVES OF THE IFRS FOUNDATION ARE: (A) TO DEVELOP A SINGLE SET OF HIGH QUALITY, UNDERSTANDABLE, ENFORCEABLE AND GLOBALLY ACCEPTED INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSS) THROUGH ITS STANDARD-SETTING BODY, THE IASB; (B) TO PROMOTE THE USE AND RIGOROUS APPLICATION OF THOSE STANDARDS; (C) TO TAKE ACCOUNT OF THE FINANCIAL REPORTING NEEDS OF EMERGING ECONOMIES AND SMALL AND MEDIUM-SIZED ENTITIES (SMES); AND (D) TO BRING ABOUT CONVERGENCE OF NATIONAL ACCOUNTING STANDARDS AND IFRSS TO HIGH QUALITY SOLUTIONS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	20	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	20	NbrIndependentVotingMembers
Total Nbr Employees	5	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	25661342	ContributionsGrantsPriorYear
Contributions Grants Current Year	33058306	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	6060952	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5678986	ProgramServiceRevenueCY
Investment Income Prior Year	418886	InvestmentIncomePriorYear
Investment Income Current Year	307500	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3066747	OtherRevenuePriorYear
Other Revenue Current Year	2928793	OtherRevenueCurrentYear
Total Revenue Prior Year	35207927	TotalRevenuePriorYear
Total Revenue Current Year	41973585	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	26088243	SalariesEtcPriorYear
Salaries Etc Current Year	29286718	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	478421	TotalFundrsngExpCurrentYear
Other Expense Prior Year	12246225	OtherExpensePriorYear
Other Expenses Current Year	11907532	OtherExpensesCurrentYear
Total Expenses Prior Year	38334468	TotalExpensesPriorYear
Total Expenses Current Year	41194250	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-3126541	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	779335	RevenuesLessExpensesCY
Total Assets BOY	18795480	TotalAssetsBOY
Total Assets EOY	24496657	TotalAssetsEOY
Total Liabilities BOY	6729505	TotalLiabilitiesBOY
Total Liabilities EOY	11532250	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	12065975	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	12964407	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO DEVELOP, IN THE PUBLIC INTEREST, A SINGLE SET OF HIGH QUALITY, UNDERSTANDABLE, ENFORCEABLE AND GLOBALLY ACCEPTED INTERNATIONAL FINANCIAL REPORTING STANDARDS BASED UPON CLEARLY ARTICULATED PRINCIPLES.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	32095558	Expense
Revenue	59395	Revenue
Description	THE IFRS FOUNDATION IS AN INDEPENDENT, NOT-FOR PROFIT PRIVATE SECTOR ORGANIZATION WORKING IN THE PUBLIC INTEREST. THE IASB IS THE INDEPENDENT STANDARD-SETTING BODY OF THE IFRS FOUNDATION. ITS MEMBERS (CURRENTLY 15 FULL-TIME MEMBERS) ARE RESPONSIBLE FOR THE DEVELOPMENT AND PUBLICATION OF IFRSS, INCLUDING THE IFRS FOR SMES AND FOR APPROVING INTERPRETATIONS OF IFRSS AS DEVELOPED BY THE IFRS INTERPRETATIONS COMMITTEE. ALL DECISION MAKING MEETINGS OF THE IASB ARE HELD IN PUBLIC AND WEBCAST. IN FULFILLING ITS STANDARD-SETTING DUTIES THE IASB FOLLOWS A THOROUGH, OPEN AND TRANSPARENT DUE PROCESS OF WHICH THE PUBLICATION OF CONSULTATIVE DOCUMENTS, SUCH AS DISCUSSION PAPERS AND EXPOSURE DRAFTS, FOR PUBLIC COMMENT IS AN IMPORTANT COMPONENT. THE IASB ENGAGES CLOSELY WITH STAKEHOLDERS AROUND THE WORLD, INCLUDING INVESTORS, ANALYSTS, REGULATORS, BUSINESS LEADERS, ACCOUNTING STANDARD-SETTERS AND THE ACCOUNTANCY PROFESSION. AS AN ORGANISATION, THE IFRS FOUNDATION, AND WITH IT, THE IASB, HAS MATURED INTO A TRULY INTERNATIONAL ORGANISATION WITH WORLD-CLASS LEVELS OF TRANSPARENCY AND PUBLIC CONSULTATION. FOR EXAMPLE, AT THE LAST COUNT THE 59 TECHNICAL STAFF AND 15 MEMBERS OF THE IASB CAME FROM 30 DIFFERENT COUNTRIES.IN TERMS OF ACHIEVEMENT, COMPANIES IN MORE THAN 100 COUNTRIES ARE NOW REQUIRED OR PERMITTED TO USE IFRSS. IN THE LAST TWO YEARS ALONE BRAZIL, CANADA, KOREA, MEXICO AND RUSSIA ALL ADOPTED IRFSS, WITH ALMOST HALF OF FORTUNE GLOBAL 500 COMPANIES NOW COMPLYING WITH IFRSS.THE IFRS FOUNDATION ACHIEVED A GREAT DEAL IN 2011. THE TRUSTEES HAD IDENTIFIED THREE MAIN OBJECTIVES:1. TO ENSURE A SMOOTH TRANSITION IN THE LEADERSHIP OF THE ORGANISATION.2. TO COMPLETE THE COMPREHENSIVE REVIEW OF THE STRATEGY OF THE ORGANISATION.3. FOR THE TRUSTEES' DUE PROCESS OVERSIGHT COMMITTEE (DPOC) TO PLAY A MORE VISIBLE ROLE IN THE OVERSIGHT OF THE IASB'S DUE PROCESS.EACH OF THESE OBJECTIVES HAS NOW BEEN MET:1. AT THE BEGINNING OF THE YEAR THERE WAS THE VACANCY OF THE TRUSTEE CHAIRMAN AND THE IMPENDING RETIREMENT OF THE IASB CHAIRMAN. BOTH POSITIONS HAVE BEEN FILLED.2. DURING 2011, THE TRUSTEES UNDERTOOK A SUBSTANTIAL REVIEW OF THEIR FUTURE STRATEGY, WORKING IN CLOSE CO-OPERATION WITH THE MONITORING BOARD AS IT COMPLETED ITS OWN REVIEW OF GOVERNANCE ARRANGEMENTS. THE CONCLUSIONS OF BOTH REVIEWS WERE PUBLISHED JOINTLY IN FEBRUARY 2012.3. THE DPOC HAS CONTINUED TO DEEPEN ITS OVERSIGHT AND INTERACTION WITH THE IASB THROUGHOUT THE LIFE CYCLE OF THE STANDARD-SETTING PROCESS.ATTENTION NOW TURNS TO PRIORITIES FOR THE COMING YEAR. THESE PRIORITIES FALL NATURALLY OUT OF THE RECOMMENDATIONS FROM THE GOVERNANCE AND STRATEGY REVIEWS AND FOLLOW THREE BROAD THEMES:1. FURTHER ENHANCEMENTS TO TRANSPARENCY AND CLEARER SEPARATION OF STANDARD-SETTING AND GOVERNANCE ACTIVITIES.2. GREATER EMPHASIS ON GLOBAL ADOPTION THROUGH THE CONSISTENT APPLICATION OF THE STANDARDS.3. MORE FORMALISED INTERACTION WITH INTERNATIONAL, REGIONAL AND NATIONAL AUTHORITIES WITH AN INTEREST IN ACCOUNTING STANDARDS.THE YEAR 2011 CONTAINED MANY FINANCIAL AND OPERATIONAL CHALLENGES. THE TRUSTEES WERE DETERMINED TO RETURN THE FOUNDATION TO A BALANCED BUDGET WHILE MEETING THE INCREASING DEMANDS TO FULFIL ITS MISSION. A SMALL OPERATING SURPLUS WAS ACHIEVED, PRIMARILY FROM ACHIEVING FUNDING GOALS THROUGH THE CONTINUED SUPPORT OF MANY CONTRIBUTORS. IN 2012 THE TRUSTEES PLAN TO MAINTAIN A BALANCED BUDGET.PROGRESS TOWARDS GLOBAL ACCOUNTING STANDARDS REFLECTS THE DESIRE TO HAVE A COMMONLY ACCEPTED REPORTING FRAMEWORK IN A WORLD OF INTEGRATED GLOBAL CAPITAL MARKETS. THE FINANCIAL CRISIS HAS INCREASED THE URGENCY OF THIS WORK. THE TRUSTEES' STRATEGY REVIEW AND THE MONITORING BOARD'S GOVERNANCE REVIEW DESCRIBE THE STEPS TO ALLOW IFRSS TO BECOME GLOBAL STANDARDS AND FOR THE IASB TO BECOME THE GLOBAL ACCOUNTING STANDARD-SETTER.FOR MORE INFORMATION ON THE DEVELOPMENT AND PROGRESS OF IFRS'S, OR THE IASB WORK PLAN, TIME TABLE AND PROJECTS AT VARIOUS STAGES OF COMPLETION, PLEASE SEE THE "STANDARDS DEVELOPMENT" SECTION OF OUR WEBSITE WWW.IFRS.ORG.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	5300114	Expense
Revenue	8807878	Revenue
Description	CONTENT SERVICES, EDUCATION AND RELATED ACTIVITIES - AS AN ORGANIZATION RESPONSIBLE FOR SETTING AND PROMULGATING ACCOUNTING STANDARDS FOR THE PUBLIC INTEREST, THE IFRS FOUNDATION PRODUCES ELECTRONIC AND PRINTED PRODUCTS. THESE PRODUCTS CONTAIN THE CONTENT ISSUED BY THE IASB, AS WELL AS TRANSLATIONS, EDUCATIONAL MATERIAL AND XBRL MATERIALS. THE CONTENT SERVICES TEAM PROVIDES A DIVERSITY OF OFFERINGS TO FACILITATE IFRS USE AND ADOPTION. INDIVIDUALS CAN PURCHASE BOOKS OR ELECTRONIC PRODUCTS SUCH AS A SUBSCRIPTION TO THE 'E' IFRS PRODUCT. A RANGE OF REVENUES RECOVERED OFFSETS DIRECT COSTS AND A PORTION OF THE COSTS OF THE STANDARD SETTING PROCESS DESCRIBED IN PART III, 4A. CONTENT SERVICES' NET CONTRIBUTION TO THESE ACTIVITIES AMOUNTED TO APPROXIMATELY 11% OF EXPENSES.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	37395672	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	0	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	1	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	4	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	5	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	1	ForeignFinancialAccount
Name Of Foreign Country	UK	NameOfForeignCountry
Name Of Foreign Country	SZ	NameOfForeignCountry
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	20	NbrVotingGoverningBodyMembers
Number Independent Voting Members	20	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AZ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	CT	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	IL	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MD	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	PA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	RI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	TN	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	VI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	WA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JAMES DEISSLER FINANCE MANAGER IF	NamePerson
Telephone Number	2072466410	TelephoneNumber

Address Foreign AddressForeign

Field	Value	IRS element (for citing)
Address Line1	FIRST FLOOR 30 CANNON ST	AddressLine1
City	LONDON	City
Country	UK	Country
Postal Code	EC4M 6XH	PostalCode

Form990 Part VII Section A Form990PartVIISectionA (38 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
HARVEY GOLDSHMID
TRUSTEE	3.00	X	35033	0	0
MARVIN CHEUNG
TRUSTEE	3.00	X	27914	0	0
NORIAKI SHIMAZAKI
TRUSTEE	3.00	X	31104	0	0
SAMUEL DIPIAZZA
TRUSTEE	5.00	X	43181	0	0
TSUGUOKI FUJINUMA
TRUSTEE, VICE CHAIR	5.00	X	39080	0	0
ROBERT GLAUBER
TRUSTEE, VICE CHAIR	8.00	X	46440	0	0
DICK SLUIMERS
TRUSTEE	3.00	X	8241	0	0
JEFFREY LUCY
TRUSTEE	5.00	X	47055	0	0
PEDRO MALAN
TRUSTEE	3.00	X	29509	0	0
BRYAN NICHOLSON
TRUSTEE	8.00	X	47055	0	0
MOHANDAS PAI
TRUSTEE	3.00	X	31104	0	0
DAVID SIDWELL
TRUSTEE	8.00	X	44810	0	0
DUCK-KOO CHUNG
TRUSTEE	3.00	X	13093	0	0
PAUL TELLIER
TRUSTEE	3.00	X	37485	0	0
JEFF VAN ROOYEN
TRUSTEE	3.00	X	29509	0	0
ANTONIO ZOIDO MARTINEZ
TRUSTEE	3.00	X	4918	0	0
CLEMENS BOERSIG
TRUSTEE	5.00	X	34295	0	0
SCOTT EVANS
TRUSTEE	3.00	X	31104	0	0
LIU ZHONGLI
TRUSTEE	3.00	X	29509	0	0
YVES-THIBALT DESILGUY
TRUSTEE	3.00	X	40675	0	0
DAVID TWEEDIE
IASB CHAIRMAN	40.00		525780	0	0	X
THOMAS SEIDENSTEIN
CHIEF OPERATING OFFICER, SECRETARY	40.00		486317	0	48632	X
HANS HOOGERVORST
IASB CHAIRMAN, PRESIDENT	40.00		561616	0	0	X
MIRANDA CORTI
DIRECTOR OF OPERATIONS, TREASURER	40.00		270369	0	25920	X
IAN MACKINTOSH
IASB VICE CHAIR, VICE PRES.	40.00		619010	0	0	X
ALAN TEIXEIRA
TECHNICAL PROJECT DIRECTOR	40.00		334173	0	33417		X
PETER CLARK
TECHNICAL PROJECT DIRECTOR	40.00		314235	0	31424		X
SUE LLOYD
TECHNICAL PROJECT DIRECTOR	40.00		334173	0	33417		X
WAYNE UPTON
INTERNATIONAL ACTIVITIES DIRECTOR	40.00		435982	0	43598		X
MARK BYATT
COMMUNICATIONS DIRECTOR	40.00		246044	0	23488		X
PATRICK FINNEGAN
IASB BOARD MEMBER	40.00		737459	0	0			X
WEI-GUO ZHANG
IASB BOARD MEMBER	40.00		661397	0	0			X
JOHN SMITH
IASB BOARD MEMBER	40.00		737459	0	0			X
PATRICIA MCCONNELL
IASB BOARD MEMBER	40.00		737459	0	0			X
PRABHAKAR KALAVACHERLA
IASB BOARD MEMBER	40.00		719880	0	0			X
TOMMASO PADOA-SCHIOPPA
FORMER TRUSTEE & CHAIR	8.00		142466	0	0				X
OSCAR FANJUL
FORMER TRUSTEE	3.00		21202	0	0				X
ANTONIO VEGEZZI
FORMER TRUSTEE	8.00		24392	0	0				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	8560527	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	239896	TotalOtherCompensation
Number Individuals GT100 K	55	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line1AddressOfContractor/AddressForeign/AddressLine1	CityAddressOfContractor/AddressForeign/City	Province Or StateAddressOfContractor/AddressForeign/ProvinceOrState	CountryAddressOfContractor/AddressForeign/Country
ON24
PO BOX 673862	DETROIT	MI	482673862	IT SERVICES	382645
ADVANCED 365
				IT SERVICES	175580	MUNRO HOUSE PORTSMOUTH RD	COBHAM	SURRY	UK
SHEPPARD MULLIN
333 S HOPE ST	LOS ANGELES	CA	900711448	LEGAL SERVICES	163649
TELECITY REDBUS UK LTD
				IT SERVICES	157950	6 HARBOUR EXCHANGE SQUARE	LONDON		UK
PRICEWATERHOUSE COOPERS LLP
				PROFESSIONAL FEES	154840	161 MARSH WALL	LONDON		UK

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	7	NumberOfContractorsGT100K
All Other Contributions	33058306	AllOtherContributions
Total Contributions	33058306	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PUBLICATIONS & RELATED	900099	5311545	5311545
CONFERENCES	900099	367441	367441

Field	Value	IRS element (for citing)
Total Program Service Revenue	5678986	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	307500	TotalRevenueColumn
Exclusion	$307,500	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3128892	TotalRevenueColumn
Related Or Exempt Function Income	3128892	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
HONORARIA	900099	59395	59395
NET EXCHANGE LOSSES	900099	-259494		-$259,494

Field	Value	IRS element (for citing)
Total Other Revenue	-200099	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	41973585	TotalRevenueColumn
Related Or Exempt Function Income	8867273	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$48,006	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	4932999	Total
Program Services	2905268	ProgramServices
Management And General	1766687	ManagementAndGeneral
Fundraising	261044	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	20263328	Total
Program Services	19719117	ProgramServices
Management And General	446244	ManagementAndGeneral
Fundraising	97967	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1143963	Total
Program Services	1014585	ProgramServices
Management And General	111318	ManagementAndGeneral
Fundraising	18060	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	481209	Total
Program Services	426786	ProgramServices
Management And General	46826	ManagementAndGeneral
Fundraising	7597	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	2465219	Total
Program Services	2186412	ProgramServices
Management And General	239889	ManagementAndGeneral
Fundraising	38918	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	245761	Total
Program Services	205837	ProgramServices
Management And General	39924	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	116008	Total
Management And General	116008	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	23597	Total
Management And General	23597	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	126381	Total
Program Services	126381	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	473758	Total
Program Services	425399	ProgramServices
Management And General	41609	ManagementAndGeneral
Fundraising	6750	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	964801	Total
Program Services	866318	ProgramServices
Management And General	84736	ManagementAndGeneral
Fundraising	13747	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	2074941	Total
Program Services	1863139	ProgramServices
Management And General	182237	ManagementAndGeneral
Fundraising	29565	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1763315	Total
Program Services	1763315	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2529062	Total
Program Services	2529062	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	334999	Total
Program Services	300804	ProgramServices
Management And General	29422	ManagementAndGeneral
Fundraising	4773	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	132668	Total
Management And General	132668	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PUB PRINT/DISTRIBUTION	1543544	1543544
TAXATION (UK)	733746	733746
STAFF RECRUITMENT	671674	612682	58992
REALIZED EXCHANGE LOSS	173277	173277

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	41194250	Total
Program Services	37395672	ProgramServices
Management And General	3320157	ManagementAndGeneral
Fundraising	478421	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3695378	BOY
EOY	9189162	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	1591632	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	1801275	BOY
EOY	2784998	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1462349	BOY
EOY	1483424	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	458089	BOY
EOY	383798	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	915091	BOY
EOY	873163	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3265177	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2466342	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	844353	BOY
EOY	798835	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	9365265	BOY
EOY	7166578	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	253680	BOY
EOY	225067	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	18795480	BOY
EOY	24496657	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	5709978	BOY
EOY	5802607	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1019527	BOY
EOY	5729643	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	6729505	BOY
EOY	11532250	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	12065975	BOY
EOY	12964407	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12065975	BOY
EOY	12964407	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	18795480	BOY
EOY	24496657	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	779335	ReconcilationRevenueExpenses
Reconcilation Other Changes	119097	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22439650	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	23857023	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	25637399	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	25661342	CurrentTaxYearMinus1Year
Current Tax Year	33058306	CurrentTaxYear
Total	130653720	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	22439650	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	23857023	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	25637399	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	25661342	CurrentTaxYearMinus1Year
Current Tax Year	33058306	CurrentTaxYear
Total	130653720	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	48047310	AmountsSubstContributorsTotal
Public Support Total170	82606410	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2067500	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1043271	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	3158156	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	3330322	CurrentTaxYearMinus1Year
Current Tax Year	3436392	CurrentTaxYear
Total	13035641	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	121906	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	265119	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	394780	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	155311	CurrentTaxYearMinus1Year
Current Tax Year	-200099	CurrentTaxYear
Total	737017	Total

Field	Value	IRS element (for citing)
Total Support	144426378	TotalSupport
Gross Receipts From Admissions Etc	38155525	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.57200	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.58540	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
General Explanation	SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: HONORARIA $ 59,395 EXCHANGE LOSSES -259,494 TOTAL $-200,099	GeneralExplanation

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1654040	OtherCostOrOtherBasis
Depreciation	1253012	Depreciation
Book Value	401028	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1611137	OtherCostOrOtherBasis
Depreciation	1213330	Depreciation
Book Value	397807	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	798835	TotalOfBookValueLandBuildings
Total Revenue	41973585	TotalRevenue
Total Expenses	41194250	TotalExpenses
Excess Or Deficit For Year	779335	ExcessOrDeficitForYear
Net Unrealized GL On Investments	71218	NetUnrealizedGLOnInvestments
Other	$47,879	OtherAmount
Total Adjustments	119097	TotalAdjustments
Excess Or Deficit Per FS	898432	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	42092682	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	71218	NetUnrealizedGainsInvestments
Other Revenues	47879	OtherRevenues
Revenue Not Rptd F990	119097	RevenueNotRptdF990
Revenue Subtotal	41973585	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	41973585	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	41194250	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	41194250	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	41194250	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
PART XI, LINE 8 - OTHER ADJUSTMENTS:	FAIR VALUE ADJUSTMENT 277,874. EXCHANGE DIFFERENCES ON TRANSLATION -229,995. TOTAL TO SCHEDULE D, PART XI, LINE 8: 47,879.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	FAIR VALUE ADJUSTMENT 277,874. EXCHANGE DIFFERENCES ON TRANSLATION -229,995.

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable

Field	Value	IRS element (for citing)
Region	EUROPE	Region
Number Of Offices	1	NumberOfOffices
Number Of Employees	125	NumberOfEmployees
Type Of Activities Conducted	ALL	TypeOfActivitiesConducted
Specific Services Provided	SEE SCHEDULE O REFERENCES TO FORM 990, PART III DESCRIPTIONS.	SpecificServicesProvided
Total Expenditures	48361250	TotalExpenditures

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	1	SubtotalNumberOfOffices
Subtotal Number Of Employees	125	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	1	TotalNumberOfOffices
Total Number Of Employees	125	TotalNumberOfEmployees
Subtotal Amount Spent	48361250	SubtotalAmountSpent
Cont Amount Spent	0	ContAmountSpent
Total Amount Spent	48361250	TotalAmountSpent
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	0	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
METHOD USED TO ACCCOUNT FOR EXPENDITURES:	SCHEDULE F, PART I, LINE 3: FINANCIAL ACCOUNTS ARE REPORTED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS.
TOTAL EXPENDITURES FOR AND INVESTMENTS IN REGION	INCLUDES: EXPENDITURES $41,194,250 INVESTMENTS 7,167,000	SCHEDULE F, PART I, LINE 3

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (18 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
DAVID TWEEDIE
525780	0	0	0	0	0	0	0	0	0	525780	0	0	0
THOMAS SEIDENSTEIN
486317	0	0	0	0	0	0	0	48632	0	534949	0	0	0
HANS HOOGERVORST
561616	0	0	0	0	0	0	0	0	0	561616	0	0	0
MIRANDA CORTI
259203	0	11166	0	0	0	0	0	25920	0	296289	0	0	0
IAN MACKINTOSH
619010	0	0	0	0	0	0	0	0	0	619010	0	0	0
ALAN TEIXEIRA
334173	0	0	0	0	0	0	0	33417	0	367590	0	0	0
PETER CLARK
314235	0	0	0	0	0	0	0	31424	0	345659	0	0	0
SUE LLOYD
334173	0	0	0	0	0	0	0	33417	0	367590	0	0	0
WAYNE UPTON
435982	0	0	0	0	0	0	0	43598	0	479580	0	0	0
MARK BYATT
234878	0	11166	0	0	0	0	0	23488	0	269532	0	0	0
PATRICK FINNEGAN
737459	0	0	0	0	0	0	0	0	0	737459	0	0	0
WEI-GUO ZHANG
661397	0	0	0	0	0	0	0	0	0	661397	0	0	0
JOHN SMITH
737459	0	0	0	0	0	0	0	0	0	737459	0	0	0
PATRICIA MCCONNELL
737459	0	0	0	0	0	0	0	0	0	737459	0	0	0
PRABHAKAR KALAVACHERLA
719880	0	0	0	0	0	0	0	0	0	719880	0	0	0
TOMMASO PADOA-SCHIOPPA
142466	0	0	0	0	0	0	0	0	0	142466	0	0	0
OSCAR FANJUL
21202	0	0	0	0	0	0	0	0	0	21202	0	0	0
ANTONIO VEGEZZI
24392	0	0	0	0	0	0	0	0	0	24392	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Return Reference	PART I, LINE 1A	ReturnReference
Explanation	SOME BOARD MEMBERS ARE ALLOWED FIRST CLASS FLIGHTS IF THE DURATION IS OVER 12 HOURS AND OVER NIGHT. THIS IS SUBJECT TO INDIVIDUAL APPROVAL BY THE IASB CHAIR. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS ARE UK PAYE SETTLEMENT AGREEMENTS WHERE THE FOUNDATION PAYS THE PAYROLL TAXES RATHER THAN REPORT A TAXABLE BENEFIT TO THE EMPLOYEE.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	THE DATA FOR EACH SECTION OF THE 990 IS COMPLETED BY A QUALIFIED EMPLOYEE OR FINANCIAL EXECUTIVE. THE FINANCE MANAGER REVIEWS AND ENTERS ALL DATA. THE COMPLETED FORM AND SUPPORTING DOCUMENTATION ARE REVIEWED BY SENIOR MANAGEMENT. EXTERNAL TAX ADVISORS PROVIDE TECHNICAL ADVICE FOR COMPLIANCE AND ACCURACY AND ALSO PROVIDE ELECTRONIC FILING SERVICES. THE COMPLETED 990 IS SENT TO THE TRUSTEES FOR FINAL REVIEW PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	THE TRUSTEES DEVELOP RULES AND PROCEDURES TO ENSURE THAT THE IASB IS, AND IS SEEN TO BE, INDEPENDENT. THE FOUNDATION'S WRITTEN CONFLICT OF INTEREST POLICY IS AVAILABLE ON ITS WEBSITE. TRUSTEES COMPLETE AN ANNUAL SURVEY AND THE SURVEYS ARE REVIEWED BY THE ASSISTANT COMPANY SECRETARY. THE POLICY ALSO REQUIRES TRUSTEES, IASB TECHNICAL MEMBERS AND STAFF DIRECTORS TO NOTIFY ANY CHANGES DURING THE YEAR, WITHIN AT LEAST FOURTEEN (14) DAYS OF BECOMING AWARE OF ANY CHANGES. ANY POTENTIAL CONFLICTS OF INTEREST ARE REFERRED TO THE EXECUTIVE COMMITTEE CONSISTING OF TRUSTEES. THERE WERE NO ITEMS NOTED THAT REQUIRED ACTION.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION AT THE IFRS FOUNDATION IS REVIEWED BY THE HUMAN CAPITAL COMMITTEE, MEMBERS OF WHICH ARE DRAWN FROM THE TRUSTEES OF THE ORGANIZATION. THESE TRUSTEES HAVE INDEPENDENT, RELEVANT INDUSTRY EXPERIENCE. AS PART OF THE ANNUAL REVIEW CYCLE, THE COMMITTEE MEETS DURING THE YEAR AND DISCUSSES PREVAILING TRENDS ON COMPENSATION AND REMUNERATION. THEY REFERENCE RELEVANT INDICES SUCH AS THE CONSUMER PRICE INDEX AND INFLATION TABLES. REMUNERATION INCREASES ARE ALSO BENCHMARKED AGAINST SIMILAR INSTITUTIONS. ONCE THE COMMITTEE HAS REVIEWED ALL RELEVANT DATA THEY WILL PUT FORWARD A RECOMMENDATION TO THE FULL TRUSTEE GROUP FOR APPROVAL. THIS PROCESS IS FOLLOWED FOR ALL EMPLOYEES OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS WEBSITE, WWW.IFRS.ORG.
FORM 990, PART XI, LINE 5:	NET UNREALIZED GAINS ON INVESTMENTS: 71,218. FAIR VALUE ADJUSTMENT 277,874. EXCHANGE DIFFERENCES ON TRANSLATION -229,995. TOTAL TO FORM 990, PART XI, LINE 5: 119,097.	CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XII, LINE 2C	THERE HAVE BEEN NO CHANGES DURING THE YEAR IN THE PROCESS FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS.	OVERSIGHT OF AUDIT:
FORM 990, PART I, LINE 5 AND PART V, LINE 2A	THE FOUNDATION HAD 125 EMPLOYEES, OF WHICH 5 WERE REPORTED ON U.S. FORM W-2. 1 EMPLOYEE IS U.S. BASED AND THE REMAINING 124 ARE NON-U.S. BASED. ALL ARE REPORTED ON SCHEDULE F, PART 1.	NUMBER OF EMPLOYEES: