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.

公開草案 未実現損失に係る繰延税金資産の認識IAS第12号の修正案日本語/コメント募集Thursday 23 October
Vente ou apport d’actifs entre un investisseur et une entreprise associée ou une coentreprise
(modifications d’IFRS 10 et d’IAS 28)
New and revised standards/2014Monday 6 October
ディスカッション・ペーパー: 料金規制の財務上の影響の報告日本語/コメント募集Friday 3 October
Keeping capitalism honestEnglish/SpeechesThursday 2 October
Proyecto de Norma Reconocimiento de Activos por Impuestos Diferidos por Pérdidas no Realizadas (Modificaciones propuestas a la NIC 12)Español/Se aceptan comentariosThursday 2 October
Annual Improvements to IFRSs 2012–2014 Cycle English/New and revised standards and interpretationsMonday 1 September
Aprobarea de catre Consiliu 2014/Partea BFriday 26 September
IAS 19 Beneficiile angajaţilor2014/Partea AFriday 26 September
IAS 19 Beneficiile angajaţilor2014/Partea AFriday 26 September
Aprobarea de catre Consiliu 2014/Partea BFriday 26 September
IFRS 15 Produits des activités ordinaires tirés de contrats conclus avec des clients
New and revised standards/2014Wednesday 24 September
Utilisation de la méthode de la mise en équivalence dans les états financiers individuels
(modifications d’IAS 27)
New and revised standards/2014Wednesday 24 September
Exposé-sondage: Comptabilisation d’actifs d’impôt différé au titre de pertes latentes
(projet de modification d’IAS 12)
Commentaires Bienvenus/2014Wednesday 24 September
NIIF 9 Instrumentos FinancierosNew and revised standards/2014Monday 22 September
Editorial corrections - 19 September 2014Editorial Corrections/2014Friday 19 September
Title and Content Part B A Guide Through IFRS (Green book)/Part BThursday 18 September
Title and Content PART A A Guide Through IFRS (Green book)/Part AThursday 18 September
Snapshot: Reporting the Financial Effects of Rate RegulationConsultations/Discussion Papers - 2014Wednesday 17 September
Reporting the Financial Effects of Rate RegulationConsultations/Discussion Papers - 2014Wednesday 17 September
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
(Amendments to IFRS 10 and IAS 28)
English/New and revised standards and interpretationsTuesday 16 September