International Accounting Standards Board

78 published titles

Accounting for financial instruments : standards, interpretations, and implementation guidance

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1 edition

Exposure draft of a proposed preface to international financial reporting standards : issued for comment by 15 February 2002

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1 edition

Exposure draft of proposed amendments to IAS 32 financial instruments : disclosure and presentation, IAS 39 financial instruments: recognition and measurement : comments to be received by 14 October 2

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1 edition

Employee benefits : the asset ceiling : amendment to International Accounting Standard IAS 19

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1 edition

Exposure draft of proposed improvements to international accounting standards

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1 edition

Improvements to international accounting standards

1 edition

Guidance on implementing International Accounting Standard 39, Financial Instruments: Recognition and Measurement

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1 edition

IFRS 3 Business combinations

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1 edition

IFRS 5 Non-current assets held for sale and discontinued operations

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1 edition

IRFS 4 Insurance contracts

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1 edition

Amendments to International accounting standard 39 : financial instruments : recognition and measurement : fair value hedge accounting for a portfolio hedge of interest rate risk

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1 edition

International accounting standards IAS 36, Impairment of assets, and IAS 38, Intangible assets

1 edition

Financial guarantee contracts and credit insurance : comments to be received by 8 October 2004

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1 edition

Cash flow hedge accounting of forecast intragroup transactions : comments to be received by 8 October 2004

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1 edition

Transition and initial recognition of financial assets and financial liabilities : comments to be received by 8 October 2004

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1 edition

Financial instruments : recognition and measurement : the fair value option : amendments to International Accounting Standard 39

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1 edition

Exposure draft of proposed amendments to IFRS 3 business combinations : comments to be received by 28 October 2005

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1 edition

Exposure draft of proposed amendments to IAS 27 consolidated and separate financial statements : comments to be received by 28 October 2005

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1 edition

Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations : comments to be received by 28 October 2005

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1 edition

Exposure draft of proposed amendments to IAS 37 Provisions, contingent liabilities and contingent assets, and IAS 19 Employee benefits : comments to be received by 28 October 2005

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1 edition

Measurement bases for financial accounting : measurement on initial recognition : discussion paper, condensed version

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1 edition

International financial reporting standard 8 : operating segments

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1 edition

Fair value measurements

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1 edition

Normes internationales d'information financière (IFRS) 2006 : y compris les normes comptables internationales (IAS) et les interprétations au 1er janvier 2006

1 edition

Exposure draft of proposed amendments to IFRS 1 first-time adoption of international financial reporting standards, Cost of an investment in a subsidiary

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1 edition

International accounting standard 23, Borrowing costs

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1 edition

Proyecto de norma : norma internacional de información financiera para pequeñas y medianas entidades : se aceptan comentarios hasta el 1 de octubre de 2007

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1 edition

Norme internationale d'information financière pour les petites et moyennes entités : exposé-sondage : commentaires à recevoir au plus tard le 1er octobre 2007

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1 edition

Exposure draft of proposed amendments to IAS 24 related part disclosures : state-controlled entities and the definition of a related party : comments to be received by 25 May 2007

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1 edition

International financial reporting standard for small and medium-sized entities

1 edition

International accounting standard 1 Presentation of financial statements

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1 edition

Exposure draft of proposed improvements to international financial reporting standards : comments to be received by 11 January 2008

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1 edition

ED 9 joint arrangements : exposure draft : comments to be received by 11 January 2008

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1 edition

ED 9 joint arrangements : draft illustrative examples : comments to be received by 11 January 2008

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1 edition

ED 9 joint arrangements : basis for conclusions on exposure draft : comments to be received by 11 January 2008

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1 edition

Exposures qualifying for hedge accounting : exposure draft of proposed amendments to IAS 39 Financial instruments : recognition and measurement : comments to be received by 11 January 2008

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1 edition

International financial reporting standard 3 Business combinations

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1 edition

Basis for conclusions on IFRS 3 business combinations

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1 edition

IFRS 3 business combinations : illustrative examples comparison with SFAS 141(R) : table of concordance

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1 edition

International accounting standard 27 Consolidated and separate financial statements

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1 edition

Amendments to International Financial Reporting Standard 2 : share-based payment : vesting conditions and cancellations

1 edition

Business combinations phase ll : project summary and feedback statement

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1 edition

Financial instruments with characteristics of equity : invitation to comment

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1 edition

Reducing complexity in reporting financial instruments

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1 edition

Preliminary views on amendments to IAS 19, Employee benefits

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1 edition

Preliminary views on an improved conceptual framework for financial reporting : the reporting entity

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1 edition

An improved Conceptual framework for financial reporting : Chapter 1 The objective of financial reporting : Chapter 2 Qualitative characteristics and constraints of decision-useful financial reporting

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1 edition

Reclassification of financial assets : amendments to IAS 39 and IFRS 7

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1 edition

Preliminary views on financial statement presentation : discussion paper

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1 edition

Improving disclosures about financial instruments : (proposed amendments to IFRS 7) : exposure draft

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1 edition

Preliminary views on revenue recognition in contracts with customers

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1 edition

Improvements to IFRSs

1 edition

Management commentary

1 edition

Financial instruments : classification and measurement : draft amendments to other IFRSs and guidance

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1 edition

Financial instruments : classification and measurement : basis for conclusions on exposure draft

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1 edition

Financial instruments : classification and measurement : exposure draft

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1 edition

International Accounting Standard 27 : separate financial statements

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1 edition

International Accounting Standard 28 : investments in associates and joint ventures

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1 edition

International Financial Reporting Standard 10 : consolidated financial statements

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1 edition

International Financial Reporting Standard 11 : joint arrangements

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1 edition

IFRS 13: Fair value measurement

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1 edition

IFRS 12: Disclosure of interests in other entities

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1 edition

International financial reporting standards as issued at 1 January 2012

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1 edition

A review of the conceptual framework for financial reporting : comments to be received by 14 January 2014

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1 edition

IFRS 9 financial instruments : hedge accounting and amendments to IFRS 9, IFRS 7 and IAS 39

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1 edition

Disclosure initiative : (proposed amendments to IAS 1), comments to be received by 23 July 2014

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1 edition

Reporting the financial effects of rate regulation

1 edition

Classification of liabilities : (proposed amendments to IAS 1)

(Contributor)

1 edition

Financial instruments

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1 edition

Normas internacionales de información financiera : emitidas a 1 de enero de 2015

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1 edition

Transfers of investment property : (proposed amendment to IAS 40) : comments to be received by 18 March 2016

(Contributor)

1 edition

Annual improvements to IFRSs 2014-2016 cycle : comments to be received by 17 February 2016

(Contributor)

1 edition

Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts : (proposed amendments to IFRS 4) : comments to be received by 8 February 2016

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1 edition

Investment entities

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1 edition

Disclosure initiative : (amendments to IAS 1)

1 edition

2015 amendments to the IFRS for SMEs

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1 edition

Updating references to the conceptual framework : (proposed amendments to IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32) : comments to be received by 26 October 2015

(Contributor)

1 edition

Effective date of amendments to IFRS 10 and IAS 28

1 edition