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 : Obligation locative découlant d’une cession-bail (Projet de modification d’IFRS 16) | Consultations/2020 | Thursday 24 December |
IFRS® Annotated Required Standards 2021 (Part A) | 2021/Part A | Monday 21 December |
IFRS® Annotated Required Standards 2021 (Part B) | 2021/Part B | Monday 21 December |
IFRS® Annotated Required Standards 2021 (Part C) | 2021/Part C | Monday 21 December |
IFRS Taxonomy 2020 Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) | English/New and revised Standards, Interpretations and Practice Statements | Thursday 17 December |
IFRS® Required Standards 2021 (Part A) | 2021/Part A | Thursday 10 December |
IFRS® Required Standards 2021 (Part B) | 2021/Part B | Thursday 10 December |
IFRS® Required Standards 2021 (Part C) | 2021/Part C | Thursday 10 December |
Request for Information: Post-implementation Review of IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities | Request for Information/2020 | Wednesday 9 December |
DP Business Combinations under Common Control | Discussion papers/2020 | Monday 30 November |
ED Lease Liability in a Sale and Leaseback (Proposed amendment to IFRS 16) | Exposure drafts/2020 | Friday 27 November |
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020 General Improvements and Common Practice Presentation of information in primary financial statements | Exposure drafts/2020 | Thursday 29 October |
Editorial corrections [October 2020] | Editorial Corrections/2020 | Monday 2 November |
Consultation Paper on Sustainability Reporting | Request for Information/2020 | Wednesday 30 September |
Editorial corrections [September 2020] | Editorial Corrections/2020 | Friday 18 September |
Cadre conceptuel de l’information financière | French/2020 (Issued Standards) | Tuesday 15 September |
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020 Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) | Exposure drafts/2020 | Wednesday 2 September |
IFRS Taxonomy 2020 Covid-19-Related Rent Concessions (Amendment to IFRS 16) | English/New and revised Standards, Interpretations and Practice Statements | Tuesday 18 August |
Практические рекомендации № 2 по применению МСФО Формирование суждений о существенност | New and revised standards/2017 | Tuesday 11 August |
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020 Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use | Exposure drafts/2020 | Thursday 16 July |