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®基準 2017年1月1日現在公表 本版は2分冊で刊行 PART B2017/パートBWednesday 18 October
IFRS®基準 2017年1月1日現在公表 本版は2分冊で刊行2017/パートA Tuesday 17 October
Exposé-sondage : Définition du terme « significatif » (projet de modification d’IAS 1 et d’IAS 8)Consultations/2017Thursday 12 October
SMEs Implementation Guidance 2009IFRS for SMEs/GeorgianThursday 12 October
Ejemplos Ilustrativos: NIIF 17 Contratos de SeguroNew and revised standards/2017Thursday 12 October
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2017
Prepayment Features with Negative Compensation
(Amendments to IFRS 9)
Consultations/Exposure Drafts - 2017Thursday 12 October
Illustrative Example—Long-term Interests in Associates and Joint VenturesEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 12 October
Long-term Interests in Associates and Joint Ventures
Amendments to IAS 28
English/New and revised Standards, Interpretations and Practice StatementsThursday 12 October
Prepayment Features with Negative Compensation
Amendments to IFRS 9
English/New and revised Standards, Interpretations and Practice StatementsThursday 12 October
Exposé-sondage : Méthodes et estimations comptables (projet de modification d’IAS 8)Consultations/2017Tuesday 10 October
Editorial correction - 28 September 2017Editorial Corrections/2017Thursday 28 September
The Annotated IFRS® Standards at 1 July 2017 (Green Book)2017 (as at 1 July)/Part BThursday 21 September
The Annotated IFRS® Standards as at 1 July 2017 (Green Book)2017 (as at 1 July)/Part AThursday 21 September
公開草案: 会計方針及び会計上の見積り
IAS第8号の修正案
Consultations/2017Wednesday 20 September
Разъяснение КРМФО (IFRIC) 23 «Неопределенность в отношении правил исчисления налога на прибыль»New and revised standards/2017Tuesday 19 September
Project Summary and Feedback Statement: IFRS Practice Statement 2 Making Materiality JudgementsEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 14 September
Basis for Conclusions: IFRS Practice Statement 2 Making Materiality JudgementsEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 14 September
IFRS Practice Statement 2 Making Materiality JudgementsEnglish/New and revised Standards, Interpretations and Practice StatementsThursday 14 September
Accounting Policies and Accounting Estimates: Proposed amendments to IAS 8Consultations/Exposure Drafts - 2017Tuesday 12 September
Fundamentos de las Conclusiones: NIIF 17 Contratos de SeguroNew and revised standards/2017Thursday 7 September