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.

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
Сельское хозяйство: плодовые культуры (Поправки к МСФО (IAS) 16 и МСФО (IAS) 41)New and revised standards/2014Wednesday 4 March
Ежегодные усовершенствования МСФО, период 2012–2014 гг.New and revised standards/2014Wednesday 4 March
SIC 7 Ýewronyň girizilmegiTurkmen/2011Wednesday 4 March
IFRS 1 Maliýe hasabatlylygynyň halkara standartlaryny birinji gezek ulanmakTurkmen/2011Wednesday 4 March
IFRIC 7 Maliýe hasabatlylygynyň maddalarynyTurkmen/2011Wednesday 4 March
Exposé-sondage: Classement des passifs (projet de modification d’IAS 1)Commentaires Bienvenus/2015Friday 27 February
公開草案: 負債の分類
IAS® 第1号の修正案
日本語/コメント募集Friday 27 February