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: Clasificación y Medición de Transacciones con Pagos basados en Acciones (Modificaciones propuestas a la NIIF 2) Español/Se aceptan comentariosThursday 18 December
Exposure Draft: Disclosure Initiative
(Proposed amendments to IAS 7)
Consultations/Exposure Drafts - 2014Thursday 18 December
Investment Entities: Applying the Consolidation Exception
(Amendments to IFRS 10, IFRS 12 and IAS 28)
English/New and revised standards and interpretationsThursday 18 December
Disclosure Initiative
(Amendments to IAS 1)
English/New and revised standards and interpretationsThursday 18 December
Exposé-sondage: Classement et évaluation des transactions dont le paiement est fondé sur des actions (projet de modification d’IFRS 2)Commentaires Bienvenus/2014Tuesday 16 December
IFRS 15 Выручка по договорам с покупателямиNew and revised standards/2014Thursday 11 December
財務報告に関する概念フレームワーク2014/パートBWednesday 10 December
公開草案: 株式に基づく報酬取引の分類及び測定 IFRS第2号の修正案日本語/コメント募集Monday 8 December
Mejoras Anuales a las NIIF, Ciclo 2012-2014New and revised standards/2014Monday 8 December
Editorial corrections - 8 December 2014 Editorial Corrections/2014Monday 8 December
IFRS required for annual reporting periods beginning on 1 January 2015 Part B 2015/Part BFriday 5 December
International Financial Reporting Standards (IFRSs) 2015 Part A 2015/Part AFriday 5 December
Conceptual Framework for Financial ReportingHebrew/2014Wednesday 26 November
Venta o Aportación de Activos entre un Inversor y su Asociada o Negocio Conjunto
(Modificaciones a la NIIF 10 y la NIC 28)
New and revised standards/2014Tuesday 25 November
Exposure Draft: Classification and Measurement of Share-based Payment Transactions
(Proposed amendments to IFRS 2)
Consultations/Exposure Drafts - 2014Tuesday 25 November
Améliorations annuelles des IFRS – Cycle 2012-2014New and revised standards/2014Monday 24 November
Normas Internacionais de Relatório Financeiro 2014 – Parte B2014/Parte BMonday 24 November
Normas Internacionais de Relatório Financeiro 2014 – Parte A2014/Parte AMonday 24 November
El Método de la Participación en los Estados Financieros Separados
(Modificaciones a la NIC 27)
New and revised standards/2014Monday 24 November
Exposé-sondage: Évaluation à la juste valeur des participations dans des filiales, des coentreprises et des entreprises associées dont les titres sont cotés (projet de modification d’IFRS 10, d’IFRS 12, d’IAS 27, d’IAS 28, d’IAS 36 et des exemples accompagnant IFRS 13)Commentaires Bienvenus/2014Monday 10 November