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.

Correcciones de redacción – diciembre de 2018Correcciones de redacción/2018Friday 21 December
Izmjene, ograničenja ili izmirenja plana
(Izmjene i dopune MRS-a 19)
New and revised Standards/2018Friday 21 December
IFRIC tumačenje 23 Neizvjesnost u pogledu postupanja s porezom na dobitNew and revised Standards/2017Friday 21 December
IFRIC® tumačenje 22 Transakcije u stranim valutama i avansno plaćanje naknadaNew and revised Standards/2016Friday 21 December
МСФО 15 Приходи от договори с клиенти: Примери за илюстрацияBulgarian/New and revised standardsMonday 17 December
Концептуална рамка за финансово отчитанеBulgarian/New and revised standardsMonday 17 December
ED Onerous Contracts—Cost of Fulfilling a Contract
(Proposed amendments to IAS 37)
Exposure drafts/2018Thursday 13 December
Definición de Material o con Importancia Relativa
(Modificaciones a las NIC 1 y NIC 8)
Normas nuevas y modificadas/2018Tuesday 11 December
Editorial corrections
[11 December 2018]
Editorial Corrections/2018Tuesday 11 December
Définition du terme « significatif »
(Modifications d’IAS 1 et d’IAS 8)
New and revised standards/2018Thursday 6 December
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2018
General Improvements
Exposure drafts/2018Thursday 6 December
IFRS® Foundation ConstitutionEnglish/ConstitutionThursday 29 November
Определение бизнеса (Поправки к МСФО (IFRS) 3)New and revised standards/2018Thursday 22 November
Definición de un Negocio
(Modificaciones a la NIIF 3)
Normas nuevas y modificadas/2018Wednesday 21 November
Modificaciones a las Referencias al Marco Conceptual en las Normas NIIF (Parte A)Normas nuevas y modificadas/2018Monday 12 November
Modificaciones a las Referencias al Marco Conceptual en las Normas NIIF (Parte B)Normas nuevas y modificadas/2018Monday 12 November
Modificaciones a las Referencias al Marco Conceptual en las Normas NIIF (Parte C)Normas nuevas y modificadas/2018Monday 12 November
Définition d’une entreprise
(Modifications d’IFRS 3)
New and revised standards/2018Tuesday 6 November
Definition of Material
(Amendments to IAS 1 and IAS 8)
English/New and revised Standards, Interpretations and Practice StatementsWednesday 31 October
Definition of Business
(Amendments to IFRS 3)
English/New and revised Standards, Interpretations and Practice StatementsMonday 22 October