国际财务报告准则（International Financial Reporting Standards，缩写IFRS），是指国际会计准则理事会（IASB）编写发布的一套致力于使世界各国公司能够相互理解和比较财务信息的财务会计准则和解释公告。国际会计准则理事会的前身为国际会计准则委员会，主要是由日本、法国、德国与美国等会计团体发起，而中国亦在1998年加入。2001年4月，新成立的IASB决定保留并继续修订此前颁布的IAS，以后新制定颁布的准则则统称为IFRS。国际财务报告准则包括了《财务报告概念与框架》、由国际会计准则委员会（IASC)在1973年至2001年之间颁布的的《国际会计准则》（International Accounting Standards, IASs）及其官方解释《常设解释委员会解释公告》（Standing Interpretation Committee, SICs）和2001年以来国际会计准则理事会继续颁布的的国际财务报告准则（IFRS）及其官方的解释《解释委员会解释公告》（International Financial Reporting Standards Interpretations Committee, IFRSICs）以及其他技术总结和官方订正文档。

International Financial Reporting Standards (IFRS) are designed as a common global language for business affairs so that company accounts are understandable and comparable across international boundaries. They are a consequence of growing international shareholding and trade and are particularly important for companies that have dealings in several countries. They are progressively replacing the many different national accounting standards. They are the rules to be followed by accountants to maintain books of accounts which are comparable, understandable, reliable and relevant as per the users internal or external.