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.

Annual Improvements to IFRS® Standards 2018–2020English/New and revised Standards, Interpretations and Practice StatementsThursday 14 May
Property, Plant and Equipment: Proceeds before Intended Use
(Amendments to IAS 16)
English/New and revised Standards, Interpretations and Practice StatementsThursday 14 May
Onerous Contracts—Cost of Fulfilling a Contract
(Amendments to IAS 37)
English/New and revised Standards, Interpretations and Practice StatementsThursday 14 May
Reference to the Conceptual Framework
(Amendments to IFRS 3)
English/New and revised Standards, Interpretations and Practice StatementsThursday 14 May
ED Classification of Liabilities as Current or Non-current—Deferral of Effective Date
(Proposed amendment to IAS 1)
Exposure drafts/2020Monday 4 May
Proyecto de Norma Reducciones del Alquiler Relacionadas con el Covid-19Consultas/2020Monday 4 May
ED Covid-19-Related Rent Concessions
(Proposed amendment to IFRS 16)
Exposure drafts/2020Friday 24 April
[Updated] DP Business Combinations—Disclosures, Goodwill and ImpairmentDiscussion papers/2020Wednesday 22 April
[Updated] Request for Information: Comprehensive Review of the IFRS for SMEs StandardRequest for Information/2020Wednesday 22 April
[Updated] ED General Presentation and DisclosuresExposure drafts/2019Wednesday 22 April
Las Normas NIIF® Ilustradas Emitidas 2020 (Parte A)Las Normas NIIF® Ilustradas Emitidas 2020/Parte AWednesday 15 April
Las Normas NIIF® Ilustradas Emitidas 2020 (Parte B)Las Normas NIIF® Ilustradas Emitidas 2020/Parte BWednesday 15 April
Las Normas NIIF® Ilustradas Emitidas 2020 (Parte C)Las Normas NIIF® Ilustradas Emitidas 2020/Parte CWednesday 15 April
Las Normas NIIF® Ilustradas Requeridas 2020 (Parte A)Las Normas NIIF® Ilustradas Requeridas 2020/Parte AWednesday 15 April
Las Normas NIIF® Ilustradas Requeridas 2020 (Parte B)Las Normas NIIF® Ilustradas Requeridas 2020/Parte BWednesday 15 April
Las Normas NIIF® Ilustradas Requeridas 2020 (Parte C)Las Normas NIIF® Ilustradas Requeridas 2020/Parte CWednesday 15 April
Proyecto de Norma Presentación General e Información a Revelar: Fundamentos de las ConclusionesConsultas/2019Thursday 9 April
ED Interest Rate Benchmark Reform–Phase 2
(Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)
Exposure drafts/2020Thursday 9 April
Petición de Información: Revisión Integral de la Norma NIIF® para las PYMESConsultas/2020Friday 24 April
Normas Internacionais de Relatório Financeiro 2019Portuguese (Brazil)/2019Friday 27 March