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.

Proposed Interim Release: IFRS® Taxonomy 2014
IFRS 15 Revenue from Contracts with Customers
Consultations/Exposure Drafts - 2014Friday 22 August
Proposed Interim Release: IFRS® Taxonomy 2014
Common Practice (transport and pharmaceuticals)
Consultations/Exposure Drafts - 2014Friday 22 August
Guide to Understanding the IFRS® Taxonomy UpdateConsultations/Exposure Drafts - 2014Friday 22 August
Exposure Draft: Recognition of Deferred Tax Assets for Unrealised Losses
(Proposed amendments to IAS 12)
Consultations/Exposure Drafts - 2014Wednesday 20 August
Clarification of Acceptable Methods of Depreciation and Amortisation
(Amendments to IAS 16 and IAS 38)
New and revised standards/2014Thursday 14 August
Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11)New and revised standards/2014Thursday 14 August
IFRS 14 Regulatory Deferral Accounts New and revised standards/2014Thursday 14 August
Annual Improvements to IFRSs 2011–2013 CycleNew and revised standards/2013Thursday 14 August
Agricultura: Plantas Productoras
(Modificaciones a la NIC 16 y a la NIC 41)
Español/New and revised standardsWednesday 13 August
Концептуални оквир за финансијско извештавањеSerbian/Consolidated without early application at 1 Jan (Blue book)Wednesday 13 August
Equity Method in Separate Financial Statements
(Amendments to IAS 27)
English/New and revised standards and interpretationsTuesday 12 August
Учет приобретений долей участия в совместных операциях (Поправки к МСФО (IFRS) 11)New and revised standards/2014Wednesday 6 August
Разъяснение допустимых методов амортизации (Поправки к МСФО (IAS) 16 и МСФО (IAS) 38)New and revised standards/2014Wednesday 6 August
Project Summary: IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
Implementation Guidance: IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
Basis for Conclusions: IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
IFRS 9 Financial InstrumentsEnglish/New and revised standards and interpretationsThursday 24 July
NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con ClientesEspañol/New and revised standardsThursday 24 July
Agriculture : Plantes productrices
(modifications d’IAS 16 et d’IAS 41)
Français/New and revised standardsWednesday 23 July
公開草案: 投資企業:連結の例外の適用
IFRS第10号及びIAS第28号の修正案
日本語/コメント募集Wednesday 16 July