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.

МСФО (IFRS) 9 «Финансовые инструменты»New and revised standards/2014Friday 22 May
Project Summary and Feedback Statement: Initial comprehensive review of the IFRS for SMEsIFRS for SMEs/EnglishThursday 21 May
Basis for Conclusions: 2015 Amendments to the IFRS® for SMEsIFRS for SMEs/EnglishThursday 21 May
2015 Amendments to the IFRS® for SMEsIFRS for SMEs/EnglishThursday 21 May
Exposure Draft: Effective Date of IFRS 15
(Proposed amendments to IFRS 15)
Consultations/Exposure Drafts - 2015Tuesday 19 May
Инвестиционные организации: применение исключения из требования о Консолидации (Поправки к МСФО (IFRS) 10, МСФО (IFRS) 12 и МСФО (IAS) 28)New and revised standards/2014Monday 20 April
Инициатива в сфере раскрытия информации (Поправки к МСФО (IAS) 1)New and revised standards/2014Monday 20 April
Financial Reporting Standards for the World EconomyIFRS Adoption/Financial Reporting Standards for the World EconomyThursday 16 April
Guía de Implementación: NIIF 9 Instrumentos FinancierosNew and revised standards/2014Wednesday 15 April
Editorial corrections to the Financial Instruments Volume - 13 April 2015Editorial Corrections/2015Monday 13 April
Financial Instruments Volume 2—early application (IFRS 9 & the other financial instruments Standards)Educational Material/Financial Instruments Volumes 2015Monday 13 April
Financial Instruments Volume 1—no early application (IAS 39 & the other financial instruments Standards)Educational Material/Financial Instruments Volumes 2015Monday 13 April
国際財務報告基準 第15号
顧客との契約から生じる収益
New and revised standards/2015Wednesday 25 March
国際財務報告基準 第9号
金融商品
New and revised standards/2015Wednesday 25 March
IFRS 15 Revenue from Contracts with Customers New and revised standards/2014Wednesday 25 March
Annual Improvements to IFRSs 2012–2014 Cycle New and revised standards/2014Wednesday 25 March
Equity Method in Separate Financial Statements
(Amendments to IAS 27)
New and revised standards/2014Wednesday 25 March
Agriculture: Bearer Plants
(Amendments to IAS 16 and IAS 41)
New and revised standards/2014Wednesday 25 March
Proyecto de Norma: Clasificación de Pasivos (Modificaciones propuestas a la NIC 1)Se aceptan comentarios/2015Tuesday 17 March
Editorial corrections - 6 March 2015Editorial Corrections/2015Friday 6 March