Latest file uploads

Below is a list of the twenty most recent files that have been published. Older PDF versions of our standards, updates and other material may be downloaded from our Publication Directory.

IFRS 1 First-time Adoption of International Financial Reporting Standards2014/Part BFriday 6 December
The Conceptual Framework for Financial Reporting2014/Part AFriday 6 December
Documento Informativo para Presidentes de Corporaciones, Comités de Auditoría y Consejos de Administración Español/Other documentsThursday 5 December
ディスカッション・ペーパー: 財務報告に関する概念フレームワークの見直し日本語/コメント募集Tuesday 3 December
Exposure Draft: Equity Method in Separate Financial Statements: Proposed amendments to IAS 27Exposure Drafts/2013Monday 2 December
IFRS Foundation® Adoption GuideEnglish/Adoption GuideFriday 29 November
Proyecto de Norma: Modificaciones propuestas a la Norma Internacional de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para las PYMES): Fundamentos de las Conclusiones Español/Se aceptan comentariosFriday 22 November
Defined Benefit Plans: Employee Contributions
(Amendments to IAS 19)		English/Revised and amended standards and interpretationsThursday 21 November
Basis for Conclusions: IFRS 9 Financial InstrumentsEnglish/Revised and amended standards and interpretationsTuesday 19 November
Implementation Guidance: IFRS 9 Financial InstrumentsEnglish/Revised and amended standards and interpretationsTuesday 19 November
Project Summary: IFRS 9 Financial InstrumentsEnglish/Revised and amended standards and interpretationsTuesday 19 November
IFRS 9 Financial Instruments: Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39English/Revised and amended standards and interpretationsTuesday 19 November
Editorial corrections - 12 November 2013 Printable PDF language versions/Editorial CorrectionsTuesday 12 November
Proyecto de Norma: Modificaciones propuestas a la Norma Internacional de Información Financiera para las Pequeñas y Medianas Entidades (NIIF para las PYMES) Español/Se aceptan comentariosThursday 7 November
Новация производных инструментов и продолжение учета хеджирования (Поправки к МСФО (IAS) 39) New and revised standards/2013Friday 25 October
IFRS 1 Первое применение международных стандартов финансовой отчетностиConsolidated with full early application at 1 Jan (Red book)/2013Friday 11 October
IAS 32 Maliýe gurallary: maglumaty bermekTurkmen/2011Friday 11 October
IAS 33 Paýnama düşýän peýdaTurkmen/2011Friday 11 October
IAS 37 Ätiýaçlyk gorlar, şertli borçnamalar we şertli aktiwlerTurkmen/2011Friday 11 October
IAS 41 Oba hojalykTurkmen/2011Friday 11 October