IFRS Foundation translations
08 Oct 2014
The IFRS Foundation has announced the publication of new Japanese, Romanian and Spanish translations.
Click to access the following:
- Japanese translation of the Discussion Paper Reporting the Financial Effects of Rate Regulation issued by the IASB in English in September 2014 (accessible on the IASB's "Comment on a proposal" webpage).
- Romanian translations of:
- Consolidated requirements (2014 Red Book Part A) (accessible via the eIFRS webpage, subscription required):
- IFRS 9 Financial Instruments (Hedge Accounting)
- IAS 36 Recoverable Amount Disclosures for Non-Financial Assets
- IAS 39 Novation of Derivatives and Continuation of Hedge Accounting
- IAS 19 Defined Benefit Plans: Employee Contributions
- IFRIC 21 Levies
- Consolidated additional material (2014 Red Book Part B) (accessible via the eIFRS webpage, subscription required):
- Basis for Conclusions, Illustrative Examples and Implementation Guidance to accompany the above-mentioned requirements
- Constitution
- Due Process Handbook
- Consolidated requirements (2014 Red Book Part A) (accessible via the eIFRS webpage, subscription required):
- Spanish translation of the Exposure Draft Recognition of Deferred Tax Assets for Unrealised Losses (Proposed amendments to IAS 12), issued by the IASB in English in August 2014 (accessible on the IASB's "Comment on a proposal" webpage).