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/2020Thursday 16 July
IFRS 17 Insurance ContractsEnglish/New and revised Standards, Interpretations and Practice StatementsWednesday 15 July
Editorial corrections
[July 2020]
Editorial Corrections/2020Wednesday 15 July
Extension of the Temporary Exemption from Applying IFRS 9
(Amendments to IFRS 4)
English/New and revised Standards, Interpretations and Practice StatementsThursday 25 June
Amendments to IFRS 17English/New and revised Standards, Interpretations and Practice StatementsThursday 25 June
Allégements de loyer liés à la COVID-19
(Modifications d’IFRS 16)
New and revised standards/2020Tuesday 16 June
Proposed IFRS® Taxonomy Update: IFRS Taxonomy 2020
Covid-19-Related Rent Concessions
(Amendment to IFRS 16)
Exposure drafts/2020Thursday 28 May
Covid-19-Related Rent Concessions
(Amendment to IFRS 16)
English/New and revised Standards, Interpretations and Practice StatementsThursday 28 May
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