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.

Vente ou apport d’actifs entre un investisseur et une entreprise associée ou une coentreprise
(modifications d’IFRS 10 et d’IAS 28)
New and revised standards/2014Monday 6 October
ディスカッション・ペーパー: 料金規制の財務上の影響の報告日本語/コメント募集Friday 3 October
Keeping capitalism honestEnglish/SpeechesThursday 2 October
Proyecto de Norma Reconocimiento de Activos por Impuestos Diferidos por Pérdidas no Realizadas (Modificaciones propuestas a la NIC 12)Español/Se aceptan comentariosThursday 2 October
Aprobarea de catre Consiliu 2014/Partea BFriday 26 September
IAS 19 Beneficiile angajaţilor2014/Partea AFriday 26 September
IAS 19 Beneficiile angajaţilor2014/Partea AFriday 26 September
Aprobarea de catre Consiliu 2014/Partea BFriday 26 September
IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clients
New and revised standards/2014Wednesday 24 September
Utilisation de la méthode de la mise en équivalence dans les états financiers individuels
(modifications d’IAS 27)
New and revised standards/2014Wednesday 24 September
Exposé-sondage: Comptabilisation d’actifs d’impôt différé au titre de pertes latentes
(projet de modification d’IAS 12)
Commentaires Bienvenus/2014Wednesday 24 September
NIIF 9 Instrumentos FinancierosNew and revised standards/2014Monday 22 September
Editorial corrections - 19 September 2014Editorial Corrections/2014Friday 19 September
Title and Content Part B A Guide Through IFRS (Green book)/Part BThursday 18 September
Title and Content PART A A Guide Through IFRS (Green book)/Part AThursday 18 September
Snapshot: Reporting the Financial Effects of Rate RegulationConsultations/Discussion Papers - 2014Wednesday 17 September
Reporting the Financial Effects of Rate RegulationConsultations/Discussion Papers - 2014Wednesday 17 September
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
(Amendments to IFRS 10 and IAS 28)
English/New and revised standards and interpretationsTuesday 16 September
Exposure Draft: Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value
(Proposed amendments to IFRS 10, IFRS 12, IAS 27, IAS 28 and IAS 36 and Illustrative Examples for IFRS 13)
Consultations/Exposure Drafts - 2014Tuesday 16 September
IFRS® as global standards: a pocket guideEnglish/IFRS Pocket GuideMonday 15 September