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.

MSFI za MSS – 2015IFRS for SMEs/BosnianWednesday 27 July
Proyecto de Norma: Definición de un Negocio y Contabilización de Participaciones Mantenidas Anteriormente (Modificaciones propuestas a las NIIF 3 y NIIF 11)Se aceptan comentarios/2016Friday 22 July
Cadre conceptuel de l’information financièreFrançais/2016Friday 15 July
Разъяснения к МСФО (IFRS) 15
Выручка по договорам с покупателями
Please note that the Russian translation of the Clarification to IFRS 15 includes minor changes (indicated in the file by markup) that are not related to changes made in the English Standard. These changes were made to improve understanding in Russian and do not change the meaning of the Standard
New and revised standards/2016Thursday 14 July
事業の定義及び従来保有していた持分の会計処理 : IFRS第3号及びIFRS第11号の修正案コメント募集/2016Thursday 14 July
Normas Internacionales de Información Financiera (NIIF) 2015 Parte B2016/Parte BTuesday 5 July
Normas Internacionales de Información Financiera (NIIF) 2015 Parte A2016/Parte ATuesday 5 July
Definition of a Business and Accounting for Previously Held Interests Proposed amendments to IFRS 3 and IFRS 11Consultations/Exposure Drafts - 2016Tuesday 28 June
Classification and Measurement of Share-based Payment Transactions
Amendments to IFRS 2
English/New and revised standards and interpretationsMonday 20 June
Trustees’ Review of Structure and Effectiveness: Proposed Amendments to the IFRS Foundation ConstitutionConsultations/Exposure Drafts - 2016Friday 10 June
Aclaraciones a la NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes New and revised standards/2016Tuesday 31 May
Clarification d’IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clientsNew and revised standards/2016Monday 16 May
Ejemplos Ilustrativos: NIIF 16 ArrendamientosNew and revised standards/2016Friday 22 April
Fundamentos de las Conclusiones: NIIF 16 ArrendamientosNew and revised standards/2016Friday 22 April
NIIF 16 ArrendamientosNew and revised standards/2016Friday 22 April
Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES) Fundamentos de las Conclusiones Estados Financieros IlustrativosIFRS for SMEs/Español Wednesday 20 April
Norma Internacional de Información Financiera para Pequeñas y Medianas Entidades (NIIF para las PYMES)IFRS for SMEs/Español Wednesday 20 April
Инициатива в сфере раскрытия информации (Поправки к МСФО (IAS) 7)New and revised standards/2016Tuesday 19 April
Признание отложенных налоговых активов в отношении нереализованных убытков (Поправки к МСФО (IAS) 12)New and revised standards/2016Tuesday 19 April
Международный стандарт финансовой отчетности (IFRS) 16New and revised standards/2016Tuesday 21 June