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.

Plan Amendment, Curtailment or Settlement
Amendments to IAS 19
English/New and revised Standards, Interpretations and Practice StatementsWednesday 7 February
Améliorations annuelles des normes IFRS® — Cycle 2015–2017New and revised standards/2017Tuesday 6 February
Mejoras Anuales a las Normas NIIF® Ciclo 2015-2017Normas nuevas y modificadas/2017Thursday 1 February
Documento de Práctica de las NIIF Nº 2 Realización de Juicios sobre Materialidad o Importancia RelativaNormas nuevas y modificadas/2017Wednesday 24 January
2018 Annotated IFRS® Required Standards Part C (Annotated Blue Book)2018/Part CTuesday 23 January
2018 Annotated IFRS® Required Standards Part B (Annotated Blue Book)2018/Part BThursday 18 January
2018 The Annotated IFRS® Standards Part A (Annotated Blue Book)2018/Part AThursday 18 January
Kuadri Konceptual për Raportimin FinanciarAlbanian/2017Tuesday 16 January
2015 Red BookPortuguese (European)/2015 (Red Book)Tuesday 16 January
Conceptual Framework for Financial Reporting Arabic/2017Tuesday 16 January
Clarifications to IFRS 15 Revenue from Contracts with Customers New and revised standards/2016Tuesday 16 January
Annual Improvements to IFRS® Standards 2014–2016 Cycle New and revised standards/2016Tuesday 16 January
Recognition of Deferred Tax Assets
Amendments to IAS 12
New and revised standards/2016Tuesday 16 January
Transfers of Investment Property
Amendments to IAS 40
New and revised standards/2016Tuesday 16 January
Disclosure Initiative
Amendments to IAS 7
New and revised standards/2016Tuesday 16 January
Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts
Amendments to IFRS 4
New and revised standards/2016Tuesday 16 January
Classification and Measurement of Share-based Payment Transactions
Amendments to IFRS 2
New and revised standards/2016Tuesday 16 January
IFRIC 22 Foreign Currency Transactions and Advance Consideration New and revised standards/2016Tuesday 16 January
Effective Date of IFRS 15 New and revised standards/2015Tuesday 16 January
Effective Date of Amendments to IFRS 10 and IAS 28 New and revised standards/2015Tuesday 16 January