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.

Cadre conceptuel de l’information financièreFrench/2019 (Issued Standards)Monday 19 August
会計方針の開示
IAS第1号及びIFRS実務記述書第2号の修正案
Consultations/2019Friday 9 August
IFRIC 23 Невизначеність щодо підходів до податку на прибутокUkrainian/New and revised standardsTuesday 6 August
IFRS第17号の修正Consultations/2019Wednesday 7 August
単一の取引から生じた資産及び負債に係る繰延税金
IAS第12号の修正案
Consultations/2019Wednesday 7 August
Definition of Material
(Amendments to IAS 1 and IAS 8)
New and revised standards/2018Wednesday 7 August
Conceptual Framework for Financial ReportingNew and revised standards/2018Wednesday 7 August
Conceptual Framework for Financial ReportingGeorgian /2019 (Blue Book)Monday 5 August
Proyecto de Norma Modificaciones a la NIIF 17Consultas/2019Monday 5 August
Exposé-sondage : Impôt différé rattaché à des actifs et des passifs issus d’une même transaction
(Projet de modification d’IAS 12)
Consultations/2019Monday 5 August
ED Disclosure of Accounting Policies
(Proposed amendments to IAS 1 and IFRS Practice Statement 2)
Exposure drafts/2019Thursday 1 August
Las Normas NIIF® Ilustradas Emitidas (Parte C)Las Normas NIIF® Ilustradas Emitidas 2019/Parte CTuesday 30 July
Las Normas NIIF® Ilustradas Emitidas (Parte A)Las Normas NIIF® Ilustradas Emitidas 2019/Parte ATuesday 30 July
Las Normas NIIF® Ilustradas Emitidas (Parte B)Las Normas NIIF® Ilustradas Emitidas 2019/Parte BTuesday 30 July
Las Normas NIIF® Ilustradas Requeridas (Parte A)Las Normas NIIF® Ilustradas Requeridas 2019/Parte ATuesday 30 July
Las Normas NIIF® Ilustradas Requeridas (Parte B)Las Normas NIIF® Ilustradas Requeridas 2019/Parte BTuesday 30 July
Las Normas NIIF® Ilustradas Requeridas (Parte C)Las Normas NIIF® Ilustradas Requeridas 2019/Parte CTuesday 30 July
ED Deferred Tax related to Assets and Liabilities arising from a Single Transaction
(Proposed amendments to IAS 12)
Exposure drafts/2019Tuesday 23 July
ED Amendments to IFRS 17: Basis for ConclusionsExposure drafts/2019Monday 1 July
ED Amendments to IFRS 17Exposure drafts/2019Monday 1 July