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.

Инвестиционные организации: применение исключения из требования о Консолидации (Поправки к МСФО (IFRS) 10, МСФО (IFRS) 12 и МСФО (IAS) 28)New and revised standards/2014Monday 20 April
Инициатива в сфере раскрытия информации (Поправки к МСФО (IAS) 1)New and revised standards/2014Monday 20 April
Financial Reporting Standards for the World EconomyIFRS Adoption/Financial Reporting Standards for the World EconomyThursday 16 April
Guía de Implementación: NIIF 9 Instrumentos FinancierosNew and revised standards/2014Wednesday 15 April
Editorial corrections to the Financial Instruments Volume - 13 April 2015Editorial Corrections/2015Monday 13 April
Financial Instruments Volume 2—early application (IFRS 9 & the other financial instruments Standards)Educational Material/Financial Instruments Volumes 2015Monday 13 April
Financial Instruments Volume 1—no early application (IAS 39 & the other financial instruments Standards)Educational Material/Financial Instruments Volumes 2015Monday 13 April
国際財務報告基準 第15号
顧客との契約から生じる収益
New and revised standards/2015Wednesday 25 March
国際財務報告基準 第9号
金融商品
New and revised standards/2015Wednesday 25 March
IFRS 15 Revenue from Contracts with Customers New and revised standards/2014Wednesday 25 March
Annual Improvements to IFRSs 2012–2014 Cycle New and revised standards/2014Wednesday 25 March
Equity Method in Separate Financial Statements
(Amendments to IAS 27)
New and revised standards/2014Wednesday 25 March
Agriculture: Bearer Plants
(Amendments to IAS 16 and IAS 41)
New and revised standards/2014Wednesday 25 March
Proyecto de Norma: Clasificación de Pasivos (Modificaciones propuestas a la NIC 1)Se aceptan comentarios/2015Tuesday 17 March
Editorial corrections - 6 March 2015Editorial Corrections/2015Friday 6 March
International Financial Reporting Standards (IFRSs) 2015 Part B 2015/Part BThursday 5 March
International Financial Reporting Standards (IFRSs) 2015 Part A 2015/Part AThursday 5 March
Initiative concernant les informations à fournir
(modification d’IAS 1)
New and revised standards/2014Wednesday 4 March
Entités d’investissement : Application de l’exception à la consolidation
(modification d’IFRS 10, d’IFRS 12 et d’IAS 28)
New and revised standards/2014Wednesday 4 March
Ejemplos Ilustrativos: NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con ClientesNew and revised standards/2014Wednesday 4 March