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.

Exposé-sondage : Obligation locative découlant d’une cession-bail
(Projet de modification d’IFRS 16)
Consultations/2020Thursday 24 December
IFRS® Annotated Required Standards 2021 (Part A)2021/Part AMonday 21 December
IFRS® Annotated Required Standards 2021 (Part B)2021/Part BMonday 21 December
IFRS® Annotated Required Standards 2021 (Part C)2021/Part CMonday 21 December
IFRS Taxonomy 2020
Interest Rate Benchmark Reform—Phase 2
(Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
English/New and revised Standards, Interpretations and Practice StatementsThursday 17 December
IFRS® Required Standards 2021 (Part A)2021/Part AThursday 10 December
IFRS® Required Standards 2021 (Part B)2021/Part BThursday 10 December
IFRS® Required Standards 2021 (Part C)2021/Part CThursday 10 December
Request for Information: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other EntitiesRequest for Information/2020Wednesday 9 December
DP Business Combinations under Common ControlDiscussion papers/2020Monday 30 November
ED Lease Liability in a Sale and Leaseback
(Proposed amendment to IFRS 16)
Exposure drafts/2020Friday 27 November
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020
General Improvements and Common Practice
Presentation of information in primary financial statements
Exposure drafts/2020Thursday 29 October
Editorial corrections
[October 2020]
Editorial Corrections/2020Monday 2 November
Consultation Paper on Sustainability ReportingRequest for Information/2020Wednesday 30 September
Editorial corrections
[September 2020]
Editorial Corrections/2020Friday 18 September
Cadre conceptuel de l’information financière French/2020 (Issued Standards)Tuesday 15 September
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020
Interest Rate Benchmark Reform—Phase 2
(Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Exposure drafts/2020Wednesday 2 September
IFRS Taxonomy 2020
Covid-19-Related Rent Concessions
(Amendment to IFRS 16)
English/New and revised Standards, Interpretations and Practice StatementsTuesday 18 August
Практические рекомендации № 2 по применению МСФО
Формирование суждений о существенност
New and revised standards/2017Tuesday 11 August
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020
Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property,
Plant and Equipment—Proceeds before Intended Use
Exposure drafts/2020Thursday 16 July