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.

Covid-19-Related Rent Concessions beyond 30 June 2021
Amendment to IFRS 16		English/New and revised Standards, Interpretations and Practice StatementsWednesday 31 March
Request for Information Third Agenda ConsultationRequest for Information/2021Tuesday 30 March
ED Disclosure Requirements in IFRS Standards—A Pilot Approach
Proposed amendments to IFRS 13 and IAS 19		Exposure drafts/2021Thursday 25 March
Basis for Conclusions on ED Disclosure Requirements in IFRS Standards—A Pilot Approach
Proposed amendments to IFRS 13 and IAS 19		Exposure drafts/2021Thursday 25 March
IFRS Taxonomy 2020
General Improvements and Common Practice
IAS 19 Employee Benefits		English/New and revised Standards, Interpretations and Practice StatementsWednesday 24 March
IFRS Taxonomy 2020
General Improvements and Common Practice Presentation of information in primary financial statements		English/New and revised Standards, Interpretations and Practice StatementsWednesday 24 March
IFRS Taxonomy 2020
Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use
Amendments to IFRS 17, IFRS 4 and IAS 16		English/New and revised Standards, Interpretations and Practice StatementsWednesday 24 March
IFRS® Annotated Required Standards 2021 (Part A)2021/Part AMonday 22 March
IFRS® Annotated Required Standards 2021 (Part B)2021/Part BMonday 22 March
IFRS® Annotated Required Standards 2021 (Part C)2021/Part CMonday 22 March
IFRS® Issued Standards 2021 (Part A)2021/Part AMonday 1 March
IFRS® Issued Standards 2021 (Part B)2021/Part BMonday 1 March
IFRS® Issued Standards 2021 (Part C)2021/Part CMonday 1 March
2021年6月30日より後のCovid-19に関連した賃料減免
IFRS第16号の修正案		Consultations/2021Wednesday 24 February
Suivi après mise en œuvre d’IFRS 10 États financiers consolidés, d’IFRS 11 Partenariats et d’IFRS 12 Informations à fournir sur les intérêts détenus dans d’autres entitésConsultations/2020Monday 22 February
Proyecto de Norma Reducciones del alquiler relacionadas con el covid-19 más allá del 30 de junio de 2021Consultas/2021Monday 22 February
Exposé-sondage : Allégements de loyer liés à la covid-19 au-delà du 30 juin 2021 – Projet de modification d’IFRS 16Consultations/2021Wednesday 17 February
Definition of Accounting Estimates
Amendments to IAS 8		English/New and revised Standards, Interpretations and Practice StatementsFriday 12 February
Disclosure of Accounting Policies
Amendments to IAS 1 and IFRS Practice Statement 2		English/New and revised Standards, Interpretations and Practice StatementsFriday 12 February
ED Covid-19-Related Rent Concessions beyond 30 June 2021
Proposed amendment to IFRS 16		Exposure drafts/2021Thursday 11 February