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.

Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2019
Interest Rate Benchmark Reform
(Amendments to IFRS 9, IAS 39 and IFRS 7)
Exposure drafts/2019Monday 14 October
IFRS®基準〈注釈付き〉(Part A)2019 (Annotated Red Book)/パートATuesday 1 October
Interest Rate Benchmark Reform
(Amendments to IFRS 9, IAS 39 and IFRS 7)
English/New and revised Standards, Interpretations and Practice StatementsThursday 26 September
Proyecto de Norma Información a Revelar sobre Políticas Contables
(Modificaciones propuestas a la NIC 1 y al Documento de Práctica de las NIIF N.º 2)
Consultas/2019Monday 23 September
Proyecto de Norma Impuestos Diferidos relacionados con Activos y Pasivos que surgen de una Transacción ÚnicaConsultas/2019Tuesday 3 September
Proyecto de Norma Modificaciones a la NIIF 17: Fundamentos de las ConclusionesConsultas/2019Thursday 22 August
Exposé-sondage : Informations à fournir sur les méthodes comptables
(Projet de modification d’IAS 1 et de l’énoncé de pratiques en IFRS 2)
Consultations/2019Thursday 22 August
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