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.

Características de Cancelación Anticipada con Compensación Negativa (Modificaciones a la NIIF 9)New and revised standards/2017Friday 1 December
Normas Internacionais de Relatório Financeiro 2017 – Parte B2017/Parte BFriday 24 November
Normas Internacionais de Relatório Financeiro 2017 – Parte A2017/Parte AFriday 24 November
Conceptual Framework for Financial Reporting Hebrew/2017Tuesday 21 November
Proyecto de Norma: Definición de Material o con Importancia Relativa (Modificaciones propuestas a las NIC 1 y NIC 8)Consultations/2017Wednesday 15 November
Clauses de remboursement anticipé prévoyant une compensation négative
Modifications d’IFRS 9
New and revised standards/2017Monday 6 November
Editorial correction - 6 November 2017Editorial Corrections/2017Monday 6 November
Intérêts à long terme dans des entreprises associées et des coentreprises
Modifications d’IAS 28
New and revised standards/2017Monday 23 October
IFRS®基準 2017年1月1日現在公表 本版は2分冊で刊行 PART B2017/パートBWednesday 18 October
IFRS®基準 2017年1月1日現在公表 本版は2分冊で刊行2017/パートA Tuesday 17 October
SMEs Implementation Guidance 2009IFRS for SMEs/GeorgianThursday 12 October
Ejemplos Ilustrativos: NIIF 17 Contratos de SeguroNew and revised standards/2017Thursday 12 October
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2017
Prepayment Features with Negative Compensation
(Amendments to IFRS 9)
Consultations/Exposure Drafts - 2017Thursday 12 October
Illustrative Example—Long-term Interests in Associates and Joint VenturesEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 12 October
Prepayment Features with Negative Compensation
Amendments to IFRS 9
English/New and revised Standards, Interpretations and Practice StatementsThursday 12 October
Editorial correction - 28 September 2017Editorial Corrections/2017Thursday 28 September
The Annotated IFRS® Standards at 1 July 2017 (Green Book)2017 (as at 1 July)/Part BThursday 21 September
The Annotated IFRS® Standards as at 1 July 2017 (Green Book)2017 (as at 1 July)/Part AThursday 21 September
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