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.

International Financial Reporting Standards (IFRSs) 2015 Part B2017 (as at 1 January 2017)/Part BFriday 23 June
The Annotated IFRS® Standards at 1 January 2017 (Green Book)2017 (as at 1 January 2017)/Part AFriday 23 June
Property, Plant and Equipment— Proceeds before Intended Use: Proposed amendments to IAS 16Consultations/Exposure Drafts - 2017Tuesday 20 June
Documento de Discusión: Iniciativa de Información a Revelar—Principios de Información a RevelarConsultations/2017Friday 16 June
IFRIC 23 Uncertainty over Income Tax Treatments [2017]English/New and revised standards and interpretationsWednesday 7 June
結論の根拠 中小企業向け国際財務報告基準IFRS for SMEs/JapaneseThursday 25 May
中小企業向け国際財務報告基準IFRS for SMEs/JapaneseThursday 25 May
Request for Information: Post-implementation Review: IFRS 13 Fair Value MeasurementConsultations/Exposure Drafts - 2017Thursday 25 May
Illustrative Examples: IFRS 17 Insurance ContractsEnglish/New and revised standards and interpretationsThursday 18 May
Basis for Conclusions: IFRS 17 Insurance ContractsEnglish/New and revised standards and interpretationsThursday 18 May
المعيار الدولي للتقرير المالي للمنشآت الصغيرة ومتوسطة الحجم IFRS for SMEs/ArabicWednesday 10 May
負の補償を伴う期限前償還要素 IFRS第9号の修正案Consultations/2017Tuesday 9 May
Proyecto de Norma: Características de Cancelación Anticipada con Compensación Negativa (Modificaciones propuestas a la NIIF 9)Consultations/2017Thursday 27 April
Ежегодные усовершенствования Международных стандартов финансовой отчетности, период 2014–2016 гг.New and revised standards/2016Thursday 6 April
Переводы инвестиционной недвижимости из категории в категорию
Поправки к МСФО (IAS) 40
New and revised standards/2016Thursday 6 April
Disclosure Initiative—Principles of DisclosureConsultations/Discussion Papers - 2017Thursday 30 March
Kuadri Konceptual për Raportimin FinanciarAlbanian/2016Tuesday 14 March
Klasifikacija i mjerenje plaćanja temeljenog na dionicama (Izmjene i dopune MSFI 2)New and revised Standards/2017Wednesday 8 March
Inicijativa za objavljivanje (Izmjene i dopune MRS-a 7)New and revised Standards/2017Wednesday 8 March
Priznavanje odgođene porezne imovine za nerealizirane gubitke (Izmjene i dopune MRS 12)New and revised Standards/2017Wednesday 8 March