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.

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
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