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.

Snapshot: Reporting the Financial Effects of Rate RegulationConsultations/Discussion Papers - 2014Wednesday 17 September
Reporting the Financial Effects of Rate RegulationConsultations/Discussion Papers - 2014Wednesday 17 September
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
(Amendments to IFRS 10 and IAS 28)
English/New and revised standards and interpretationsTuesday 16 September
Exposure Draft: Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
(Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)
Consultations/Exposure Drafts - 2014Tuesday 16 September
IFRS® as global standards: a pocket guideEnglish/IFRS Pocket GuideMonday 15 September
التغيرات في هذه الطبعة2014/الجزء ب Thursday 11 September
التغيرات في هذه الطبعة2014/لجزء أ Thursday 11 September
The dangers of ignoring unrealised incomeEnglish/SpeechesFriday 5 September
Global Accounting Standards—From Vision to RealityEnglish/ArticlesFriday 5 September
Proposed Interim Release: IFRS® Taxonomy 2014
IFRS 15 Revenue from Contracts with Customers
Consultations/Exposure Drafts - 2014Friday 22 August
Proposed Interim Release: IFRS® Taxonomy 2014
Common Practice (transport and pharmaceuticals)
Consultations/Exposure Drafts - 2014Friday 22 August
Guide to Understanding the IFRS® Taxonomy UpdateConsultations/Exposure Drafts - 2014Friday 22 August
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