Other pronouncements

This page collates various other pronouncements that have been issued by the International Accounting Standards Board (IASB) and related organisations.

Name Issued
Conceptual Framework for Financial Statements 2018 2018*
Preface to International Financial Reporting Standards 2002*
IFRS for Small and Medium Sized Entities 2009
IFRS Practice Statement Management Commentary 2010
IFRS Practice Statement Making Materiality Judgements 2017


The above table lists the most recent version (or versions if a pronouncement has not yet been superseded) of each pronouncement and the date that revisions was originally issued.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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.