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.

IFRS® Required Standards 2020 (Part A)2020/Part AFriday 13 December
IFRS® Required Standards 2020 (Part B)2020/Part BFriday 13 December
IFRS® Required Standards 2020 (Part C)2020/Part CFriday 13 December
Reforma de la Tasa de Interés de Referencia
(Modificaciones a las NIIF 9, NIC 39 y NIIF 7)
Normas nuevas y modificadas/2019Monday 9 December
Réforme des taux d’intérêt de référence
(Modifications d’IFRS 9, d’IAS 39 et d’IFRS 17)
New and revised standards/2019Wednesday 30 October
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2019
Interest Rate Benchmark Reform
(Amendments to IFRS 9, IAS 39 and IFRS 7)
Exposure drafts/2019Monday 14 October
IFRS®基準〈注釈付き〉(Part A)2019 (Annotated Red Book)/パートATuesday 1 October
Interest Rate Benchmark Reform
(Amendments to IFRS 9, IAS 39 and IFRS 7)
English/New and revised Standards, Interpretations and Practice StatementsThursday 26 September
Proyecto de Norma Información a Revelar sobre Políticas Contables
(Modificaciones propuestas a la NIC 1 y al Documento de Práctica de las NIIF N.º 2)
Consultas/2019Monday 23 September
Proyecto de Norma Impuestos Diferidos relacionados con Activos y Pasivos que surgen de una Transacción ÚnicaConsultas/2019Tuesday 3 September
Proyecto de Norma Modificaciones a la NIIF 17: Fundamentos de las ConclusionesConsultas/2019Thursday 22 August
Exposé-sondage : Informations à fournir sur les méthodes comptables
(Projet de modification d’IAS 1 et de l’énoncé de pratiques en IFRS 2)
Consultations/2019Thursday 22 August
Cadre conceptuel de l’information financièreFrench/2019 (Issued Standards)Monday 19 August
会計方針の開示
IAS第1号及びIFRS実務記述書第2号の修正案
Consultations/2019Friday 9 August
IFRIC 23 Невизначеність щодо підходів до податку на прибутокUkrainian/New and revised standardsTuesday 6 August
IFRS第17号の修正Consultations/2019Wednesday 7 August
単一の取引から生じた資産及び負債に係る繰延税金
IAS第12号の修正案
Consultations/2019Wednesday 7 August
Definition of Material
(Amendments to IAS 1 and IAS 8)
New and revised standards/2018Wednesday 7 August
Conceptual Framework for Financial ReportingNew and revised standards/2018Wednesday 7 August
Conceptual Framework for Financial ReportingGeorgian /2019 (Blue Book)Monday 5 August