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.

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 19 April
Clarifications to IFRS 15 Revenue from Contracts with CustomersEnglish/New and revised standards and interpretationsTuesday 12 April
Дата вступления в силу поправок к МСФО (IFRS) 10 и МСФО (IAS) 28New and revised standards/2015 Wednesday 6 April
Дата вступления в силу МСФО (IFRS) 15New and revised standards/2015 Wednesday 6 April
International Financial Reporting Standards (IFRSs) 2016 Part B2016/Part BMonday 7 March
International Financial Reporting Standards (IFRSs) 2016 Part A2016/Part AFriday 4 March
Iniciativa sobre Información a Revelar
(Modificaciones a la NIC 7)
New and revised standards/2016Wednesday 2 March
Initiative concernant les informations à fournir
(modification d’IAS 7)
New and revised standards/2016Wednesday 17 February
Documento Informativo para Presidentes de Corporaciones, Directores Ejecutivos, Comités de Auditoría y Consejos de AdministraciónEspañol/Other documentsWednesday 17 February
Comptabilisation d’actifs d’impôt différé au titre de pertes latentes
(modification d’IAS 12)
New and revised standards/2016Monday 15 February
Reconocimiento de Activos por Impuestos Diferidos por Pérdidas no Realizadas
(Modificaciones a la NIC 12)
New and revised standards/2016Friday 5 February
Disclosure Initiative
Amendments to IAS 7
English/New and revised standards and interpretationsFriday 29 January