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.

ED Supplier Finance Arrangements
Proposed amendments to IAS 7 and IFRS 7		Exposure drafts/2021Friday 19 November
ED Non-current Liabilities with Covenants
Proposed amendments to IAS 1		Exposure drafts/2021Friday 19 November
Initial Application of IFRS 17 and IFRS 9—Comparative Information
Amendment to IFRS 17		English/New and revised Standards, Interpretations and Practice StatementsThursday 9 December
Editorial corrections
[October 2021]		Editorial Corrections/2021Wednesday 20 October
Errata
[June 2021]		Editorial Corrections/2021Wednesday 16 June
ED Initial Application of IFRS 17 and IFRS 9—Comparative InformationExposure drafts/2021Wednesday 28 July
ED Subsidiaries without Public Accountability: DisclosuresExposure drafts/2021Monday 26 July
Basis for Conclusions on ED Subsidiaries without Public Accountability: DisclosuresExposure drafts/2021Monday 26 July
公開草案: IFRS第17号とIFRS第9号の適用開始―比較情報Consultations/2021Monday 16 August
Exposé-sondage : Première application d’IFRS 17 et d’IFRS 9 — Informations comparativesConsultations/2021Monday 16 August
Disclosure of Accounting Policies Amendments to IAS 1 and IFRS Practice Statement 2New and revised standards/2021Monday 1 February
Отложенный налог, связанный с активами и обязательствами, которые возникают в результате одной операции
Поправки к МСФО (IAS) 12		New and revised standards/2021Wednesday 18 August
Proyecto de Norma: Comentarios de la GerenciaConsultas/2021Thursday 1 July
Impôt différé rattaché à des actifs et des passifs issus d’une même transaction (Modifications d’IAS 12)New and revised standards/2021Friday 7 May
公開草案 結論の根拠: 経営者による説明Consultations/2021Thursday 1 July
公開草案: 経営者による説明Consultations/2021Thursday 1 July
Normas IFRS® Parte A2020/Parte AWednesday 1 January
Normas IFRS® Parte C2020/Parte CWednesday 1 January
Normas IFRS® Parte B2020/Parte BWednesday 1 January
Impuestos Diferidos relacionados con Activos y Pasivos que surgen de una Transacción Única (Modificaciones a la NIC 12)Normas nuevas y modificadas/2021Friday 7 May