<!DOCTYPE html>
<!--[if IE 9]><html lang="en" class="ie9 no-js"><![endif]-->
<!--[if !IE]><!-->
<html lang="en">
<!--<![endif]-->
<head>
    <meta charset="utf-8" />
    <meta http-equiv="X-UA-Compatible" content="IE=edge">
    <meta content="width=device-width, initial-scale=1.0" name="viewport" />
    <meta http-equiv="Content-type" content="text/html; charset=utf-8">
   
    <!-- Google Tag Manager -->
<script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':
new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],
j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src=
'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);
})(window,document,'script','dataLayer','GTM-557KVT');</script>
<!-- End Google Tag Manager -->
     <script>
        var currentPageId = '73f7b0af-c827-4850-9011-4ec2e2d0f35e';
        var currentPagePath = '/';
    </script>
    <title>
        IFRS
    </title>
    <meta name="keywords" content="">
    <meta name="description" content="">


    <!--[if lt IE 9]>
    <script src="https://oss.maxcdn.com/html5shiv/3.7.2/html5shiv.min.js"></script>
    <script src="https://oss.maxcdn.com/respond/1.4.2/respond.min.js"></script>
    <![endif]-->

    <script src="/scripts/head/?v=PnKU1C3yzb_Q6krH7VLpM3ieva4lbiw14xjuj2RTkEQ1"></script>

    

    <link href="/assets/head/?v=lZ4gJDnNvQuv6QHDSyEbz-Ox2PeIXcVrMd-ZxRajS3s1" rel="stylesheet"/>

    <link href="/assets/print.css" rel="stylesheet" type="text/css" media="print" />

    
<meta name="VIcurrentDateTime" content="636601967421124893" />
<script type="text/javascript" src="/layouts/system/VisitorIdentification.js"></script>

</head>

<body class="">
    <!-- Google Tag Manager (noscript) -->
<noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-557KVT"
height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>
<!-- End Google Tag Manager (noscript) -->
 
<div class="page-header">
	<div class="container">
		<div class="logo">
			<a href="/">
				<img src="/images/ifrs-logo2.svg" alt="IFRS"/>
			</a>
		</div>

		<div id="topmenu">
			
<div class="posrel topmenu-item">
<a href="/api/sitecore/Accounts/Login">Log in</a></div>


<div class="topmenu-item">
    <a href="#" class="topmenu-search">
        <img src="/images/icons/nav-search.svg" alt="Search" class="menuicon"><img src="/images/icons/nav-close.svg" alt="Bookmark" class="closeicon">
    </a>
</div>
<div class="active topmenu-item">
    <a href="#" class="topmenu-menu">
        <img src="/images/icons/nav-hamburger.svg" alt="menu" aria-label="menu" class="menuicon"><img src="/images/icons/nav-close.svg" alt="menu" height="32" width="32" class="closeicon">
    </a>
</div>

		</div>
	</div>
	<div class="mainmenu-container">
		<div class="container">
			    <!-- search bar -->
    <div id="search" class="searchbar">
        <div class="col-md-12">
            <a href="#" class="close-search"><img src="/images/icons/nav-close.svg" alt="Close Search"></a>
            <p>Enter your search term below</p>
            <form action="/search/">
                <div class="input-group">
                    <input type="text" class="form-control" id="input-search" name="query" placeholder="">
                    <span class="input-group-btn">
                        <button class="btn btn-default" type="submit">
                            <img src="/images/icons/nav-search.svg" alt="Search" height="24" width="24"/>
                        </button>
                    </span>
                </div>
                <script id="search-result" type="x-template">
                    <div class="result-search"><a href="/search/?query={{Title}}">{{Title}}</a></div>
                </script>
                <script id="search-empty" type="x-template">
                    <div class="result-search result-empty"><p>No Suggestions</p></div>
                </script>
            </form>
        </div>
        <div class="clearfix"></div>
    </div>
    <!-- end search bar -->
<nav id="mainmenu" >
        <ul class="nav-menu">
                    <li class="nav-item" >
<a href='/about-us/' >About Us</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/about-us/who-we-are/' >Who we are</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/about-us/how-we-set-standards/' >How we set IFRS Standards</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/about-us/our-structure/' >Our structure</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/about-us/consultative-bodies/' >Our consultative bodies</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/about-us/the-public-interest/' >Working in the public interest</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/about-us/find-out-more/' >Contact us</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>
        <li class="nav-item" >
<a href='/use-around-the-world/' >Around the world</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/use-around-the-world/why-global-accounting-standards/' >Why global accounting standards?</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/use-around-the-world/news/' >News and resources</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/' >Use of IFRS Standards by jurisdiction</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/news-and-events/2017/05/3-pocket-guide-to-ifrs-standards-the-global-financial-reporting-language/' >Pocket Guide to IFRS Standards</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/use-around-the-world/adoption-and-copyright/' >Adoption and copyright</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>
        <li class="nav-item" >
<a href='/issued-standards/' >Issued standards</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/issued-standards/list-of-standards/' >IFRS Standards</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/issued-standards/list-of-interpretations/' >IFRIC Interpretations</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/issued-standards/ifrs-for-smes/' >The IFRS for SMEs Standard</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/issued-standards/editorial-corrections/' >Editorial corrections</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/issued-standards/ifrs-translations/' >IFRS Translations</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/issued-standards/ifrs-taxonomy/' >IFRS Taxonomy</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>
        <li class="nav-item" >
<a href='/supporting-implementation/' >Supporting implementation</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/supporting-implementation/supporting-materials-by-ifrs-standard/' >Supporting materials for IFRS Standards and IFRIC Interpretations</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/supporting-implementation/how-the-ifrs-interpretations-committee-helps-implementation/' >How the IFRS Interpretations Committee helps implementation</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/supporting-implementation/supporting-materials-for-the-ifrs-for-smes/' >Supporting materials for the IFRS for SMEs Standard</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>
        <li class="nav-item" >
<a href='/projects/' >Projects</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/work-plan/' >Work plan</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/current-areas-of-focus/' >Current areas of focus</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/interpretations-committee-open-items/' >Interpretations Committee open items</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/research-programme/' >Research Programme</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/open-for-comment/' >Open for comment documents</a>                                        </li>
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/completed-projects/' >Completed projects</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/projects/better-communication/' >Better Communication in <br/>Financial Reporting</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>
        <li class="nav-item" >
<a href='/news-and-events/' >News and events</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/news-and-events/news/' >IFRS Foundation news</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/news-and-events/updates/' >IFRS Foundation Updates</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/news-and-events/calendar/' >Meetings and events calendar</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>
        <li class="nav-item" >
<a href='/services/' >Services</a>                            <div class="sub-nav fullwidth">
                <!-- ADD fullwidth CLASS TO THE DROPDOWNS HERE IF YOU WANT THE DROPDOWN FULLWIDTH, OTHERWISE IT'S THE WIDTH OF THE MENU ITEMS -->
                    <div class="submenu-wrapper">
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='http://eifrs.ifrs.org' target='_blank' >eIFRS</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='http://shop.ifrs.org' target='_blank' >IFRS shop</a>                                        </li>
                                </ul>
                            </div>
                            <div class="col-sm-4">
                                <h3></h3>
                                <ul class="sub-nav-group">
                                        <li>
                                            <img src="/images/icons/nav-secondary-arrow.svg" alt="-" class="arrow-nav">
<a href='/products-and-services/' >Products and services</a>                                        </li>
                                </ul>
                            </div>
                    </div>
                </div>
        </li>

        </ul>
</nav>


		</div>
	</div>
</div>

<div class="page-content">
	        <div class="mission-statement-wrap">
            <div class="mission-statement">
                <div class="container">
                    <div class="row">
                        <div class="col-xs-12">
                            <h1>
                                Our mission is to develop IFRS Standards that bring transparency, accountability and efficiency to financial markets around the world. Our work serves the public interest by fostering trust, growth and <span class="nowrap">long-term</span> financial stability in the global economy.
                            </h1>
                            <div class="closestatement">
                                <img src="/images/icons/close-red.svg" alt=""/>
                            </div>
                        </div>
                    </div>
                </div>
            </div>
        </div>
<div class="home white-wrap">
    
    <div class="container">
    <div class="row">    
    
<div class="col-sm-8">
    

<script type="text/javascript">
    var carouselAutoPlay = true;
</script>

<div class="news-hero-slider" style="display: none" tabindex="-1">
             <div class="news-hero-box0 news-hero-box3 news-hero-active">
                 <a href="#" class="sliderLink" data-slide-number="0">
                     Las Normas NIIF<sup>&reg;</sup> Ilustradas Requeridas 2018
                 </a>
             </div>
             <div class="news-hero-box1 ">
                 <a href="#" class="sliderLink" data-slide-number="1">
                     IASB issues revised Conceptual Framework
                 </a>
             </div>
             <div class="news-hero-box2 ">
                 <a href="#" class="sliderLink" data-slide-number="2">
                     Chairmen's response to EC consultation
                 </a>
             </div>
        <section>
<article>
<a href='/news-and-events/2018/04/normas-niif-2018-nuevos-libros-disponibles-en-espanol/' tabindex='-1' >        <div class="news-hero-img" tabindex="-1">
            <img src='/-/media/feature/carousels/main-carousel-images/spanish-annotated-blue-2018.jpg?h=466&amp;w=750&amp;la=en&amp;hash=4B98CFC6C4C160D0CC53E2875A464301C5212F27' tabindex='-1' alt='Nueva publicación: Las Normas NIIF Ilustradas Requeridas 2018' />
        </div>
            <div class="news-hero-text" tabindex="-1">
                <h4 class="news-hero-date" tabindex="-1">Las Normas NIIF<sup>&reg;</sup> Ilustradas Requeridas 2018</h4>
                <span tabindex="-1">
                    Nueva publicación: Normas NIIF requeridas a 1 de enero de 2018 (Libro Azul), ya disponible en PDF y en formato impreso
                </span>
            </div>
</a></article>
        

<article>
<a href='/news-and-events/2018/03/iasb-completes-revisions-to-its-conceptual-framework/' tabindex='-1' >        <div class="news-hero-img" tabindex="-1">
            <img src='/-/media/feature/carousels/main-carousel-images/cf-2018-carousel.jpg?h=466&amp;w=750&amp;la=en&amp;hash=B9C9F5148905DBECAD7843424219673359AD9EEE' tabindex='-1' alt='Conceptual Framework for Financial Reporting' />
        </div>
            <div class="news-hero-text" tabindex="-1">
                <h4 class="news-hero-date" tabindex="-1">IASB issues revised Conceptual Framework</h4>
                <span tabindex="-1">
                    The International Accounting Standards Board has completed revisions to its Conceptual Framework for Financial Reporting
                </span>
            </div>
</a></article>
        

<article>
<a href='/news-and-events/2018/03/iasb-and-ifrs-foundation-chairmen-urge-constituents-to-respond-to-ec-consultation/' tabindex='-1' >        <div class="news-hero-img" tabindex="-1">
            <img src='/-/media/feature/carousels/iasb-members/michel-hans-1.jpg?h=466&amp;w=750&amp;la=en&amp;hash=24A6BE176E39857CDC16F2EE785261B453AA029F' tabindex='-1' alt='Michel Prada and Hans Hoogervorst' />
        </div>
            <div class="news-hero-text" tabindex="-1">
                <h4 class="news-hero-date" tabindex="-1">Chairmen's response to EC consultation</h4>
                <span tabindex="-1">
                    IASB and IFRS Foundation chairmen call for broad participation in European Commission consultation on EU financial reporting
                </span>
            </div>
</a></article>
        

        </section>
</div>



</div>
<div class="col-sm-4">
    <div class="sidebar-links">
        <h3>
        Resources for 
    </h3>
    <ul>
        <li>
<a href='/academics/' >Academics</a></li><li>
<a href='/accounting-profession/' >Accounting profession</a></li><li>
<a href='/investor-centre/' >Investors</a></li><li>
<a href='/media/' >Media</a></li><li>
<a href='/national-standard-setters/' >National standard-setters</a></li><li>
<a href='/preparers/' >Preparers</a></li><li>
<a href='/regulators/' >Regulators</a></li><li>
<a href='/students/' >Students</a></li>
    </ul>

</div>

</div>

</div>

</div>
</div><div class="home grey-wrap">
    <div class="container">
    <div class="row">    
    
<div class="col-sm-12">
        <h2>News</h2>

</div>

<div class="col-sm-12">
    <div class="home-news">
    <div class="home-news-container">
            <a href="/news-and-events/2018/04/ifrs-9-and-equity-investments/" class="" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">23 April 2018</span>
                        <h3>Sue Lloyd: IFRS 9 and equity investments</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/new-supporting-materials-for-the-ifrs-for-smes-standard-available/" class="" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">19 April 2018</span>
                        <h3>New supporting materials for the IFRS for SMEs Standard available</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/webinar-introducing-the-revised-conceptual-framework/" class="" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">18 April 2018</span>
                        <h3>Webinar: Introducing the revised Conceptual Framework for Financial Reporting</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/trg-for-ifrs-17-insurance-contracts-agenda-papers-for-may-2018-meeting-are-available-now/" class="" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">18 April 2018</span>
                        <h3>TRG for IFRS 17 Insurance Contracts—agenda papers for May 2018 meeting are available now</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/the-iasb-invites-applications-for-membership-of-management-commentary-consultative-group/" class="news-hidden" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">16 April 2018</span>
                        <h3>Application deadline for membership of Management Commentary Consultative Group is approaching</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/summary-of-the-march-2018-capital-markets-advisory-committee-meeting/" class="news-hidden" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">11 April 2018</span>
                        <h3>Summary of the March 2018 Capital Markets Advisory Committee meeting</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/agenda-papers-available-for-march-ifrs-taxonomy-consultative-group/" class="news-hidden" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">11 April 2018</span>
                        <h3>March 2018 IFRS Taxonomy Consultative Group meeting—agenda papers available</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/normas-niif-2018-nuevos-libros-disponibles-en-espanol/" class="news-hidden" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">10 April 2018</span>
                        <h3>Normas NIIF 2018 - Nuevos Libros Disponibles en Español</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/march-2018-ifrs-for-smes-update-published/" class="news-hidden" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">10 April 2018</span>
                        <h3>March 2018 IFRS for SMEs Update published</h3>
                    </div>
                </div>
            </a>
            <a href="/news-and-events/2018/04/investor-perspectives-insurance-contracts-accounting-to-reflect-economics/" class="news-hidden" >
                <div class="news-item">
                    <div class="news-item-text">
                        <span class="news-date">10 April 2018</span>
                        <h3>Investor Perspectives: Insurance Contracts—Accounting to reflect economics</h3>
                    </div>
                </div>
            </a>
    </div>
    <div class="load-more">
        <a href="#" onclick="return false;" >Load more</a>
    </div>
    <div class="read-more">
        <a href='/news-and-events/news/' class='news-hidden' >Go to news</a>
    </div>
</div>


</div>

</div>
<div class="row">    
    
<div class="col-sm-6">
        <h2>Events</h2>
<a href='/news-and-events/calendar/' class='meetings-diary-link' >Go to our meeting and events diary</a><a href='/news-and-events/2018/joint-ifrs-foundation-and-masb-ifrs-regional-workshop-ifrs-17-insurance-contracts/' >        <div class="home-event-promo">
                <div class="home-event-promo-image">
                    <img src='/-/media/feature/carousels/hp-event-images/kl-banner.jpg?h=313&amp;w=455&amp;la=en&amp;hash=1C42A653EBB294CFA7BE28BC5466F32930EF7917' class='img-responsive' alt='kuala-lumpur' />
                </div>
            <div class="home-event-promo-text">
                <h3>Joint IFRS Foundation and MASB Regional Workshop: IFRS 17 Insurance Contracts</h3>
                <span class="home-event-date">17 May 2018</span>
            </div>
        </div>
</a>
<a href='/news-and-events/2018/ifrs-standards-conference-frankfurt/' >        <div class="home-event-standard">
                <div class="home-event-standard-image">
                    <img src='/-/media/feature/carousels/hp-event-images/frankfurt.jpg?h=149&amp;w=160&amp;la=en&amp;hash=E4410CD9BDE1D3F0D850A7BFB04AA4A3B2B12B7A' class='img-responsive' alt='Frankfurt' />
                </div>
            <div class="home-event-standard-text">
                <h3>IFRS Foundation Conference—Frankfurt</h3>
                <span class="home-event-date">28 June 2018</span>
            </div>
        </div>
</a>

</div>
<div class="col-sm-6">
        <h2>Documents Open for comment</h2>
<div class="open-for-comment-wrapper">
    
            <a href="/projects/work-plan/classification-of-short-term-loans-and-credit-facilities/comment-letters-projects/tad-classification-of-short-term-loans-and-credit-facilities/">
                <div class="open-for-comment">
                    <h3> Tentative agenda decision—Classification of short-term loans and credit facilities (IAS 7)</h3>
                    <span class="comment-date">Comments due by 22 May 2018</span>
                </div>
            </a>
            <a href="/projects/work-plan/classification-of-a-particular-type-of-dual-currency-bonds-ifrs-9/comment-letters-projects/tad-classification-of-a-particular-type-of-dual-currency-bonds/">
                <div class="open-for-comment">
                    <h3> Tentative agenda decision—Classification of a particular type of dual currency bond (IFRS 9)</h3>
                    <span class="comment-date">Comments due by 22 May 2018</span>
                </div>
            </a>
            <a href="/projects/work-plan/hedge-accounting-with-load-following-swaps-ifrs-9-13/comment-letters-projects/tad-hedge-accounting-with-load-following-swaps/">
                <div class="open-for-comment">
                    <h3> Tentative agenda decision—Hedge accounting with load following swaps (IFRS 9)</h3>
                    <span class="comment-date">Comments due by 22 May 2018</span>
                </div>
            </a>
            <a href="/projects/work-plan/accounting-policy-changes/comment-letters-projects/ed-accounting-policy-changes/">
                <div class="open-for-comment">
                    <h3> Exposure Draft and comment letters—Accounting policy changes (IAS 8)</h3>
                    <span class="comment-date">Comments due by 27 July 2018</span>
                </div>
            </a>
</div>

</div>

</div>

</div>
</div><div class="home white-wrap">
    
    <div class="container">
    <div class="row">    
    
<div class="col-sm-6">
    

<script type="text/javascript">
    var carouselAutoPlay = true;
</script>


<div class="publications-panel" >
    <h2>Latest IFRS<sup>®</sup> publications</h2>
    <div class="publications-slider">
        <section>
                <article tabindex="-1">
                    <div class="post-img"><img src='/-/media/feature/carousels/red-book-images/2018-issued-book-3vols.jpg?h=128&amp;w=160&amp;la=en&amp;hash=54EF5E067CB5B1D890378A344B9CE2C1EE793FF8' tabindex='-1' alt='2018 IFRS Issued Standards' /></div>
                    <div class="post-txt">
                        <span tabindex="-1">2018 Issued IFRS<sup>®</sup> Standards</span>
                        <h3 tabindex="-1"></h3>
                        <span class="pub-price" tabindex="-1"></span>
                        <div class="clear"></div>
<a href='https://shop.ifrs.org/ProductCatalog/Product.aspx?ID=1992&amp;utm_medium=ifrs.org&amp;utm_source=Homepage&amp;utm_campaign=Issued2018' class='btn btn-red' tabindex='-1' >Buy now</a>                    </div>
                </article>
                <article tabindex="-1">
                    <div class="post-img"><img src='/-/media/feature/carousels/blue-book-images/blue-green-home-page-carousel.jpg?h=128&amp;w=160&amp;la=en&amp;hash=4B6AF3D72F32E0B4AFB1B641493908F4EACDD08F' tabindex='-1' alt='Annotated Required Standards 2018' /></div>
                    <div class="post-txt">
                        <span tabindex="-1">2018 Annotated Required IFRS<sup>®</sup> Standards</span>
                        <h3 tabindex="-1"></h3>
                        <span class="pub-price" tabindex="-1"></span>
                        <div class="clear"></div>
<a href='https://shop.ifrs.org/ProductCatalog/Product.aspx?ID=1982&amp;utm_source=Homepage&amp;utm_medium=ifrs.org&amp;utm_campaign=AnnotatedRequired2018' class='btn btn-red' tabindex='-1' >Buy now</a>                    </div>
                </article>
                <article tabindex="-1">
                    <div class="post-img"><img src='/-/media/feature/carousels/blue-book-images/blue-book-2018-home-page-carousel.jpg?h=126&amp;w=160&amp;la=en&amp;hash=CBACF11E7ECBCFD4A5AC4B2F256FF23B4F881050' tabindex='-1' alt='Required Standards 2018' /></div>
                    <div class="post-txt">
                        <span tabindex="-1">2018 Required IFRS<sup>®</sup> Standards</span>
                        <h3 tabindex="-1"></h3>
                        <span class="pub-price" tabindex="-1"></span>
                        <div class="clear"></div>
<a href='https://shop.ifrs.org/ProductCatalog/Product.aspx?ID=1979&amp;utm_source=Homepage&amp;utm_medium=ifrs.org&amp;utm_campaign=Required2018' class='btn btn-red' tabindex='-1' >Buy now</a>                    </div>
                </article>
                <article tabindex="-1">
                    <div class="post-img"><img src='/-/media/feature/carousels/red-book-images/espanol-2017-libro-rojo.jpg?h=192&amp;w=160&amp;la=en&amp;hash=351031D57F668B9E7D664507D6ECF31F059D017E' tabindex='-1' alt='Normas NIIF Libro Rojo 2017' /></div>
                    <div class="post-txt">
                        <span tabindex="-1">Español 2017 Normas NIIF<sup>®</sup> </span>
                        <h3 tabindex="-1">Libro Rojo</h3>
                        <span class="pub-price" tabindex="-1"></span>
                        <div class="clear"></div>
<a href='https://shop.ifrs.org/ProductCatalog/Product.aspx?ID=1959&amp;utm_source=Homepage&amp;utm_medium=ifrs.org&amp;utm_campaign=RedBookES2017' tabindex='-1' target='_blank' class='btn btn-red' >Cómprelo ahora </a>                    </div>
                </article>
        </section>
    </div>
</div>
</div>
<div class="col-sm-6">
        <div class="subscriptions-panel">
        <img src='/-/media/feature/publications/services/eifrs-professional.png?h=293&amp;w=500&amp;la=en&amp;hash=4EB5244A8FEC22C3E11AFBE6C7E4EA2C36D61B1D' alt='eIFRS Professional' />
        <h2>Subscriptions</h2>
        
<a href='/products-and-services/?utm_medium=findoutmorelink&amp;utm_source=homepage&amp;utm_campaign=productsandservices' class='btn btn-red' >Find out more</a>    </div>

</div>

</div>

</div>
</div><div class="separator">
    
</div><div class="container">
    <div class="row">    
    
<div class="col-sm-12">
        <div class="share">
        <h2>Share</h2>
        <ul class="list-inline share-list">
                <li id="share-facebook">
                    <a href="http://www.facebook.com/sharer.php?u={0}" class='social-share-button'>
                        facebook
                    </a>
                </li>
                <li id="share-linkedin">
                    <a href="https://www.linkedin.com/cws/share?url={0}" class='social-share-button'>
                        linkedin
                    </a>
                </li>
                <li id="share-twitter">
                    <a href="http://twitter.com/share?url={0}" class='social-share-button'>
                        twitter
                    </a>
                </li>
        </ul>
    </div>

</div>

</div>

</div>
</div>

<footer>
	<div class="container">
    <div class="row">    
    
<div class="col-sm-5">
        <div class="footer-links">
        <h2>IFRS.org</h2>

        <nav class="nav-footer">
                <ul>
            <li>
<a href='/about-us/' >About us</a>            </li>
            <li>
<a href='/use-around-the-world/' >Around the world</a>            </li>
            <li>
<a href='/about-us/find-out-more/#contact' >Contact us</a>            </li>
            <li>
<a href='http://eifrs.ifrs.org' >eIFRS</a>            </li>
            <li>
<a href='/issued-standards/' >Issued Standards</a>            </li>
            <li>
<a href='/about-us/find-out-more/#careers' >Jobs</a>            </li>
            <li>
<a href='/news-and-events/' >News and events</a>            </li>
            <li>
<a href='/projects/' >Projects</a>            </li>
            <li>
<a href='http://shop.ifrs.org' >Shop</a>            </li>
            <li>
<a href='/about-us/find-out-more/#speaking' >Speaking requests</a>            </li>
            <li>
<a href='/products-and-services/' >Products and services</a>            </li>
            <li>
<a href='/supporting-implementation/' >Supporting implementation</a>            </li>
            <li>
<a href='http://archive.ifrs.org' target='_blank' >Archive website</a>            </li>
    </ul>

        </nav>
    </div>


</div>

<div class="col-sm-4">
        <div class="footer-links">
        <h2>Resources for</h2>

        <nav class="nav-footer">
                <ul>
            <li>
<a href='/academics/' >Academics</a>            </li>
            <li>
<a href='/accounting-profession/' >Accounting profession</a>            </li>
            <li>
<a href='/investor-centre/' >Investors</a>            </li>
            <li>
<a href='/media/' >Media</a>            </li>
            <li>
<a href='/national-standard-setters/' >National standard-setters</a>            </li>
            <li>
<a href='/preparers/' >Preparers</a>            </li>
            <li>
<a href='/regulators/' >Regulators</a>            </li>
            <li>
<a href='/students/' >Students</a>            </li>
    </ul>

        </nav>
    </div>


</div>

<div class="col-sm-3">
    <div class="text-link">
             <h2>Stay in touch</h2>
<a href='/dashboard' class='btn btn-red' >Register for alerts</a></div>
</div>

</div>
<div class="row">    
    
<div class="col-sm-9">
    <div class="footer-copyright">

<p>The IFRS Foundation's logo and the <em>IFRS for SMEs</em><sup>&reg;</sup> logo, the IASB<sup>&reg;</sup> logo, the &lsquo;Hexagon Device&rsquo;, eIFRS<sup>&reg;</sup>, IAS<sup>&reg;</sup>, IASB<sup>&reg;</sup>, IFRIC<sup>&reg;</sup>, IFRS<sup>&reg;</sup>, <em>IFRS for SMEs</em><sup>&reg;</sup>, IFRS Foundation<sup>&reg;</sup>, International Accounting Standards<sup>&reg;</sup>, International Financial Reporting Standards<sup>&reg;</sup>, NIIF<sup>&reg;</sup> and SIC<sup>&reg;</sup> are registered trade marks of the IFRS Foundation, further details of which are available from the IFRS Foundation on request. &copy; IFRS Foundation 2017</p>
<p><a href="/legal/">Legal</a>&nbsp;&nbsp; |&nbsp;&nbsp; <a href="/-/media/feature/about-us/legal-and-governance/legal-docs/trade-mark-guidelines.pdf?la=en&amp;hash=4C6500EC5B67412DFBF6FA718D83833C1487A757" target="_blank">Trade mark guidelines</a>&nbsp;&nbsp; |&nbsp;&nbsp; <a href="/accessibility/">Accessibility</a>&nbsp;&nbsp; |&nbsp;&nbsp; <a href="/getting-started/">Using our website</a></p>        <ul class="list-inline">
            <li>
            </li>
            <li>
            </li>
            <li>
            </li>
        </ul>
</div>
</div>

<div class="col-sm-3">
    <div class="footer-social-icons">
        <ul class="list-inline">
                <li>
                    <a href="https://www.facebook.com/IFRSFoundation/"><img src='/-/media/feature/pagecomponents/social-links/footer-facebook.svg?la=en&amp;hash=4E672696CA50BF85D0CDF23ABB65BC0D73C43476' alt='Facebook' /></a>
                </li>
                <li>
                    <a href="https://twitter.com/IFRSFoundation"><img src='/-/media/feature/pagecomponents/social-links/footer-twitter.svg?la=en&amp;hash=1414D4F9AD1267E2BA9B1BDD8CFABB9F2E6D44B2' alt='Twitter' /></a>
                </li>
                <li>
                    <a href="https://www.youtube.com/user/IFRSFoundation"><img src='/-/media/feature/pagecomponents/social-links/footer-youtube.svg?la=en&amp;hash=2D17FF2792C816EA045D865F1938916D37493869' alt='Youtube' /></a>
                </li>
                <li>
                    <a href="https://www.linkedin.com/company/iasb"><img src='/-/media/feature/pagecomponents/social-links/footer-linkedin.svg?la=en&amp;hash=457291D05E403DFBF9F128FED62D35ED3A0461A3' alt='LinkedIn' /></a>
                </li>
        </ul>
</div>
</div>

</div>

</div>
</footer>
<div id="session-expired-modal" class="modal fade" role="dialog" style="display: none;">
    <div class="modal-dialog">
        <div class="modal-content">
            <div class="modal-header">
                <button type="button" class="close" data-dismiss="modal">&times;</button>
                <h3 class="modal-title">Session expired</h3>
            </div>
            <div class="modal-body">
                <!-- Modal content-->
                <p>
                    Session expired, please refresh your browser.
                </p>
                <div class="modal-footer">
                    <button type="button" class="btn btn-default" data-dismiss="modal">Close</button>
                </div>
            </div>
        </div>
    </div>
</div>

<div id="generic-error-modal" class="modal fade" role="dialog" style="display: none;">
    <div class="modal-dialog">
        <div class="modal-content">
            <div class="modal-header">
                <button type="button" class="close" data-dismiss="modal">&times;</button>
                <h3 class="modal-title">Error</h3>
            </div>
            <div class="modal-body">
                <!-- Modal content-->
                <p>
                    An error has occurred, please try again later.
                </p>
                <div class="modal-footer">
                    <button type="button" class="btn btn-default" data-dismiss="modal">Close</button>
                </div>
            </div>
        </div>
    </div>
</div>

    <div class="cookieNotice">
        <div class="cookieNoticeContent">
            <div class="pull-right closecookiepolicy closecookies" style="padding-left: 10px;">
                <img alt="close"  src="/images/icons/close-red.svg"/>
            </div>
            <p>This website uses cookies. You can view which cookies are used by viewing the details in our <a href="/legal/privacy/">privacy policy</a>.</p>
        </div>
    </div>
    <!-- Modal -->
    <div id="modal-dialog-b4f569c3aaa34a1a904de24480921b85" class="modal fade" role="dialog" style="display: none;">
        <div class="modal-dialog" style="width:100%; max-width: 800px;">

            <!-- Modal content-->
            <div class="modal-content">
                <div class="modal-header">
                    <button type="button" class="close" data-dismiss="modal">&times;</button>
                    <h2 class="modal-title">Email Form</h2>
                </div>
                <div class="modal-body">
                    <div id="emailFormContainer">

<form action="/api/sitecore/PageComponents/EmailForm" class="form" id="emailForm" method="post">        <div class="row">
            <div class="col-sm-12">
                <input id="EmailFormButtonId" name="EmailFormButtonId" type="hidden" value="309a6cfa-a89d-4cb4-8223-2fb594537cdf" />
                <input id="PageUrl" name="PageUrl" type="hidden" value="http://www.ifrs.org/" />
                <input id="PagePath" name="PagePath" type="hidden" value="/" />
                <div class="form-group row">
                    <label for="senderEmail" class="col-sm-2 col-form-label">Your email:*</label>
                    <div class="col-sm-10">
                        <input class="form-control input-lg" data-error="Email address is invalid" id="senderEmail" name="SenderEmail" placeholder="Your Email" required="required" type="email" value="" />
                    </div>
                </div>
                <div class="form-group row">
                    <label for="emailSubject" class="col-sm-2 col-form-label">Subject:*</label>
                    <div class="col-sm-10">
                        <input class="form-control input-lg" id="emailSubject" name="EmailSubject" placeholder="Subject" required="required" type="text" value="" />
                    </div>
                </div>
                <div class="form-group row">
                    <label for="emailContent" class="col-sm-2 col-form-label">Your query:*</label>
                    <div class="col-sm-10">
                        <textarea class="form-control input-lg" cols="20" id="emailContent" name="EmailContent" placeholder="Your query" required="required" rows="2">
</textarea>
                    </div>
                </div>
            </div>
        </div>
        <div class="row">
            <div class="col-sm-12">
                <div class="form-group">
                    <input type="submit" class="btn btn-red" value="Submit" />
                </div>
            </div>
        </div>
        <div class="row">
            <div class="col-sm-12">
                <div class="form-group">
                    Text fields marked * are mandatory.
                </div>
            </div>
        </div>
</form></div>

<div id="emailFormSending" style="display: none;">
    <p align="center">
        We are processing your request
    </p>
    <p align="center" >
        <img style="width: 50px" src="/images/spin.gif" />
    </p>
</div>

<div id="emailFormSuccess" style="display: none;">
    <p id="email_form_success_message">
        Email successfully submitted
    </p>
    <div class="modal-footer">
        <button id="btnEmailFormSuccess" type="button" class="btn btn-default" data-dismiss="modal">Close</button>
    </div>
</div>

<div id="emailFormError" style="display: none;">
    <p id="email_form_error_message">

    </p>
    <div class="modal-footer">
        <button id="btnEmailFormError" type="button" class="btn btn-default" data-dismiss="modal">Close</button>
    </div>
</div>
                </div>
                <!--<div class="modal-footer">
                    <button type="button" class="btn btn-default" data-dismiss="modal">Close</button>
                </div>-->
            </div>
        </div>
    </div>

<script src="/scripts/body/?v=rXhK6cCM2cEpKAoYrsXnsPEyfh5FpybA4tXaH7As9AA1"></script>



<script type="text/javascript">
//<![CDATA[
(function() {
var _analytics_scr = document.createElement('script');
_analytics_scr.type = 'text/javascript'; _analytics_scr.async = true; _analytics_scr.src = '/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=55224281';
var _analytics_elem = document.getElementsByTagName('script')[0]; _analytics_elem.parentNode.insertBefore(_analytics_scr, _analytics_elem);
})();
// ]]>
</script></body>
</html>
