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.

公開草案: 会計方針及び会計上の見積り
IAS第8号の修正案
Consultations/2017Wednesday 20 September
Разъяснение КРМФО (IFRIC) 23 «Неопределенность в отношении правил исчисления налога на прибыль»New and revised standards/2017Tuesday 19 September
Definition of Material: Proposed amendments to IAS 1 and IAS 8Consultations/Exposure Drafts - 2017Thursday 14 September
Project Summary and Feedback Statement: IFRS Practice Statement 2 Making Materiality JudgementsEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 14 September
Basis for Conclusions: IFRS Practice Statement 2 Making Materiality JudgementsEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 14 September
IFRS Practice Statement 2 Making Materiality JudgementsEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 14 September
Accounting Policies and Accounting Estimates: Proposed amendments to IAS 8Consultations/Exposure Drafts - 2017Tuesday 12 September
Fundamentos de las Conclusiones: NIIF 17 Contratos de SeguroNew and revised standards/2017Thursday 7 September
Փոքր և միջին կազմակերպությունների ֆինանսական հաշվետվությունների միջազգային ստանդարտ (ՓՄԿ-ների ՖՀՄՍ)IFRS for SMEs/ArmenianFriday 25 August
CINIIF 23 La Incertidumbre frente a los Tratamientos del Impuesto a las GananciasNew and revised standards/2017Wednesday 16 August
Conceptual Framework for Financial ReportingFarsi/2016 Blue BookFriday 4 August
NIIF 17 Contratos de SeguroNew and revised standards/2017Wednesday 26 July
Proyecto de Norma: Propiedades, Planta y Equipo—Importes obtenidos con anterioridad al uso previsto (Modificaciones propuestas a la NIC 16)Consultations/2017Friday 21 July
Cadre conceptuel de l’information financière French/2017Friday 21 July
Interprétation IFRIC® 23 Incertitude relative aux traitements fiscauxNew and revised standards/2017Friday 21 July
Normas NIIF® emitidas a 1 de enero de 2017 Parte BNormas NIIF® 2017/Parte BFriday 14 July
Normas NIIF® emitidas a 1 de enero de 2017 Parte ANormas NIIF® 2017/Parte AFriday 14 July
Solicitud de Información: Revisión posterior a la Implementación NIIF 13 Medición del Valor RazonableConsultations/2017Friday 14 July
MSFI 9 Finansijski instrumentiNew and revised Standards/2014Thursday 13 July
MSFI 15 Prihodi od ugovora s kupcimaNew and revised Standards/2014Thursday 13 July