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.

Exposure Draft: Recognition of Deferred Tax Assets for Unrealised Losses
(Proposed amendments to IAS 12)
Consultations/Exposure Drafts - 2014Wednesday 20 August
Clarification of Acceptable Methods of Depreciation and Amortisation
(Amendments to IAS 16 and IAS 38)
New and revised standards/2014Thursday 14 August
Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)New and revised standards/2014Thursday 14 August
IFRS 14 Regulatory Deferral Accounts New and revised standards/2014Thursday 14 August
Annual Improvements to IFRSs 2011–2013 CycleNew and revised standards/2013Thursday 14 August
Agricultura: Plantas Productoras
(Modificaciones a la NIC 16 y a la NIC 41)
Español/New and revised standardsWednesday 13 August
Концептуални оквир за финансијско извештавањеSerbian/Consolidated without early application at 1 Jan (Blue book)Wednesday 13 August
Equity Method in Separate Financial Statements
(Amendments to IAS 27)
English/New and revised standards and interpretationsTuesday 12 August
Учет приобретений долей участия в совместных операциях (Поправки к МСФО (IFRS) 11)New and revised standards/2014Wednesday 6 August
Разъяснение допустимых методов амортизации (Поправки к МСФО (IAS) 16 и МСФО (IAS) 38)New and revised standards/2014Wednesday 6 August
Project Summary: IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
Implementation Guidance: IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
Basis for Conclusions: IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con ClientesEspañol/New and revised standardsThursday 24 July
Agriculture : Plantes productrices
(modifications d’IAS 16 et d’IAS 41)
Français/New and revised standardsWednesday 23 July
公開草案: 投資企業:連結の例外の適用
IFRS第10号及びIAS第28号の修正案
日本語/コメント募集Wednesday 16 July
Proyecto de Norma: Entidades de Inversión: Aplicación de la Excepción de Consolidación (Modificaciones propuestas a las NIIF 10 y NIC 28)Español/Se aceptan comentariosWednesday 16 July
Zëvendësimi i Derivativëve dhe Vazhdimi i kontabilitetit mbrojtës (Ndryshime në SNK 39)New and revised Standards/2013Wednesday 16 July
Njësitë ekonomike investuese (ndryshime të SNRF 10, SNRF 12 dhe SNK 27)New and revised Standards/2012Wednesday 16 July