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.
Proposed IFRS® Taxonomy Update: IFRS Taxonomy
Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use | Exposure drafts/2020 | Thursday 16 July |
| IFRS 17 Insurance Contracts | English/New and revised Standards, Interpretations and Practice Statements | Wednesday 15 July |
Editorial corrections
[July 2020] | Editorial Corrections/2020 | Wednesday 15 July |
Extension of the Temporary Exemption from Applying IFRS 9
(Amendments to IFRS 4) | English/New and revised Standards, Interpretations and Practice Statements | Thursday 25 June |
| Amendments to IFRS 17 | English/New and revised Standards, Interpretations and Practice Statements | Thursday 25 June |
Allégements de loyer liés à la COVID-19
(Modifications d’IFRS 16) | New and revised standards/2020 | Tuesday 16 June |
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020
Covid-19-Related Rent Concessions
(Amendment to IFRS 16) | Exposure drafts/2020 | Thursday 28 May |
Covid-19-Related Rent Concessions
(Amendment to IFRS 16) | English/New and revised Standards, Interpretations and Practice Statements | Thursday 28 May |
| Annual Improvements to IFRS® Standards 2018–2020 | English/New and revised Standards, Interpretations and Practice Statements | Thursday 14 May |
Property, Plant and Equipment: Proceeds before Intended Use
(Amendments to IAS 16) | English/New and revised Standards, Interpretations and Practice Statements | Thursday 14 May |
Onerous Contracts—Cost of Fulfilling a Contract
(Amendments to IAS 37) | English/New and revised Standards, Interpretations and Practice Statements | Thursday 14 May |
Reference to the Conceptual Framework
(Amendments to IFRS 3) | English/New and revised Standards, Interpretations and Practice Statements | Thursday 14 May |
ED Classification of Liabilities as Current or Non-current—Deferral of Effective Date
(Proposed amendment to IAS 1) | Exposure drafts/2020 | Monday 4 May |
| Proyecto de Norma Reducciones del Alquiler Relacionadas con el Covid-19 | Consultas/2020 | Monday 4 May |
ED Covid-19-Related Rent Concessions
(Proposed amendment to IFRS 16) | Exposure drafts/2020 | Friday 24 April |
| [Updated] DP Business Combinations—Disclosures, Goodwill and Impairment | Discussion papers/2020 | Wednesday 22 April |
| [Updated] Request for Information: Comprehensive Review of the IFRS for SMEs Standard | Request for Information/2020 | Wednesday 22 April |
| [Updated] ED General Presentation and Disclosures | Exposure drafts/2019 | Wednesday 22 April |
| Las Normas NIIF® Ilustradas Emitidas 2020 (Parte A) | Las Normas NIIF® Ilustradas Emitidas 2020/Parte A | Wednesday 15 April |
| Las Normas NIIF® Ilustradas Emitidas 2020 (Parte B) | Las Normas NIIF® Ilustradas Emitidas 2020/Parte B | Wednesday 15 April |
