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.

Proyecto de Norma: Comentarios de la GerenciaConsultas/2021Thursday 1 July
Impôt différé rattaché à des actifs et des passifs issus d’une même transaction (Modifications d’IAS 12)New and revised standards/2021Friday 7 May
公開草案 結論の根拠: 経営者による説明Consultations/2021Thursday 1 July
公開草案: 経営者による説明Consultations/2021Thursday 1 July
Normas IFRS® Parte A2020/Parte AWednesday 1 January
Normas IFRS® Parte C2020/Parte CWednesday 1 January
Normas IFRS® Parte B2020/Parte BWednesday 1 January
Impuestos Diferidos relacionados con Activos y Pasivos que surgen de una Transacción Única (Modificaciones a la NIC 12)Normas nuevas y modificadas/2021Friday 7 May
Las Normas NIIF® 2021 (Parte C)Las Normas NIIF® Ilustradas Emitidas 2021/Parte CFriday 1 January
Las Normas NIIF® 2021 (Parte B)Las Normas NIIF® Ilustradas Emitidas 2021/Parte BFriday 1 January
ED Management CommentaryExposure drafts/2021Thursday 27 May
Basis for Conclusions on ED Management CommentaryExposure drafts/2021Thursday 27 May
ED Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability StandardsExposure drafts/2021Friday 30 April
Las Normas NIIF® 2021 (Parte A)Las Normas NIIF® Ilustradas Emitidas 2021/Parte ASunday 10 January
Exposé-sondage : Obligations d’information dans les normes IFRS — Une approche pilote : Base des conclusionsConsultations/2021Monday 10 May
Proyecto de Norma: Ausencia de ConvertibilidadConsultas/2021Monday 10 May
Las Normas NIIF® 2021 (Parte C)Las Normas NIIF® Ilustradas Requeridas 2021/Parte CFriday 1 January
Las Normas NIIF® 2021 (Parte B)Las Normas NIIF® Ilustradas Requeridas 2021/Parte BFriday 1 January
Las Normas NIIF® 2021 (Parte A)Las Normas NIIF® Ilustradas Requeridas 2021/Parte ASunday 10 January
公開草案: IFRSサステナビリティ基準を設定する国際サステナビリティ基準審議会を 設立するための IFRS財団定款の的を絞った修正案Consultations/2021Monday 10 May