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.

Exposé-sondage: Instruments financiers : Pertes de crédit attendues Français/Ouvert pour le commentaireFriday 17 May
Snapshot: LeasesExposure Drafts/2013Thursday 16 May
Exposure Draft: Leases: Illustrative ExamplesExposure Drafts/2013Thursday 16 May
Exposure Draft: Leases: Basis for ConclusionsExposure Drafts/2013Thursday 16 May
Exposure Draft: LeasesExposure Drafts/2013Thursday 16 May
A Briefing for Chief Executives, Audit Committees & Boards of DirectorsEducational Material/Other Educational MaterialsMonday 13 May
公開草案: 確定給付制度：従業員拠出（IAS第19号の修正案）日本語/コメント募集Thursday 2 May
Exposure Draft: Regulatory Deferral AccountsExposure Drafts/2013Thursday 25 April
公開草案: 金融商品：予想信用損失日本語/コメント募集Tuesday 23 April
Exposé-sondage: Régimes à prestations définies : Cotisations des membres du personnel (projet de modification d’IAS 19) Français/Ouvert pour le commentaireTuesday 16 April
Request for Information: Rate RegulationExposure Drafts/2013Thursday 28 March
Exposure Draft: Defined Benefit Plans: Employee ContributionsExposure Drafts/2013Monday 25 March
Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) Hebrew/New and revised standardsFriday 22 March
International Financial Reporting Standards®required for annual reporting periods beginning on 1 January 2013 Part B2013/Part BThursday 21 March
IAS 39 Financial Instruments: Recognition and Measurement 2013/Part AThursday 21 March
IFRS 7 Financial Instruments: Disclosures2013/Part AThursday 21 March
Exposé-sondage: Novation de dérivés et maintien de la comptabilité de couverture (projet de modification d’IAS 39 et d’IFRS 9)Français/Ouvert pour le commentaireMonday 11 March
Editorial corrections - 11 March 2013 Printable PDF language versions/Editorial CorrectionsMonday 11 March
公開草案: デリバティブの契約更改とヘッジ会計の継続（IAS第39号及びIFRS第9号の修正案）日本語/コメント募集Monday 11 March
International Financial Reporting Standards (IFRSs) 2013 Part B 2013 Standards/Part BFriday 8 March