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.

Classification and Measurement of Share-based Payment Transactions
Amendments to IFRS 2
English/New and revised standards and interpretationsMonday 20 June
Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation ConstitutionConsultations/Exposure Drafts - 2016Friday 10 June
Aclaraciones a la NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes New and revised standards/2016Tuesday 31 May
Clarification d’IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clientsNew and revised standards/2016Monday 16 May
Ejemplos Ilustrativos: NIIF 16 ArrendamientosNew and revised standards/2016Friday 22 April
Fundamentos de las Conclusiones: NIIF 16 ArrendamientosNew and revised standards/2016Friday 22 April
NIIF 16 ArrendamientosNew and revised standards/2016Friday 22 April
Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES) Fundamentos de las Conclusiones Estados Financieros IlustrativosIFRS for SMEs/Español Wednesday 20 April
Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES)IFRS for SMEs/Español Wednesday 20 April
Инициатива в сфере раскрытия информации (Поправки к МСФО (IAS) 7)New and revised standards/2016Tuesday 19 April
Признание отложенных налоговых активов в отношении нереализованных убытков (Поправки к МСФО (IAS) 12)New and revised standards/2016Tuesday 19 April
Международный стандарт финансовой отчетности (IFRS) 16New and revised standards/2016Tuesday 21 June
Clarifications to IFRS 15 Revenue from Contracts with CustomersEnglish/New and revised standards and interpretationsTuesday 12 April
Дата вступления в силу поправок к МСФО (IFRS) 10 и МСФО (IAS) 28New and revised standards/2015 Wednesday 6 April
Дата вступления в силу МСФО (IFRS) 15New and revised standards/2015 Wednesday 6 April
International Financial Reporting Standards (IFRSs) 2016 Part B2016/Part BMonday 7 March
International Financial Reporting Standards (IFRSs) 2016 Part A2016/Part AFriday 4 March
Iniciativa sobre Información a Revelar
(Modificaciones a la NIC 7)
New and revised standards/2016Wednesday 2 March
Initiative concernant les informations à fournir
(modification d’IAS 7)
New and revised standards/2016Wednesday 17 February
Documento Informativo para Presidentes de Corporaciones, Directores Ejecutivos, Comités de Auditoría y Consejos de AdministraciónEspañol/Other documentsWednesday 17 February