The final Standards will be placed on the Board's website in "preliminary form" as soon as the ballots have been received from the 14 IASB members. "Preliminary form" means that there may be some final changes made in the process of preparing the printed versions. If any such changes are made, a revised version will be placed on the IASB's website. The Standards, along with the bases for conclusions and implementation guidance, will be available for purchase in printed form.