This page collates various other pronouncements that have been issued by the International Accounting Standards Board (IASB) and related organisations.
|Conceptual Framework for Financial Statements 2010||2010|
|Preface to International Financial Reporting Standards||2002*|
|IFRS for Small and Medium Sized Entities||2009|
|IFRS Practice Statement Management Commentary||2010|
The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued. Where a pronouncement has been reissued with the same or a different name, the date indicated in the above table is the date the revised pronouncement was reissued (these are indicated with an asterisk (*)). The majority of the pronouncements have also been amended through IASB or IFRS Interpretations Committee projects, for consequential amendments arising on the issue of other pronouncements, the annual improvements process, and other factors. Our page for each pronouncement has a full history of the pronouncement, its development, amendments and other information.