Library of Snapshot documents
Snapshot documents are published by the IASB and IFRS Foundation to accompany due process documents. They provide a high level summary of proposals and are available to download free of charge from this website.
Click below on the project name to drop down to the snapshot(s) for that project, or scroll down the page to see all.
Derecognition
Fair Value Measurement
Financial Statement Presentation
IFRS 9: Financial Instruments (replacement of IAS 39)
Insurance Contracts
Leases
Liabilities
Post-employment Benefits (including pensions)
Rate-regulated Activities
Revenue Recognition
XBRL (eXtensible Business Reporting Language)
| Date of publication |
Snapshot information |
Click on image for link to snapshot |
| April 2009 (exposure draft) |
Snapshot: Derecognition (Proposed amendments to IAS 39 and IFRS 7) |
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| Click here for the Derecognition project page and more information on this project |
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| Date of publication |
Snapshot information |
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| June 2009 (exposure draft) |
Snapshot: Fair Value Measurement |
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| Click here for the Fair Value Measurement project page and more information on this project |
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| Date of publication |
Snapshot information |
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| May 2010 (exposure draft) |
Snapshot: Presentation of Items of Other Comprehensive Income (Limited amendments to IAS 1) |
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| October 2008 (discussion paper) |
Snapshot: Preliminary Views on Financial Statement Presentation |
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| Click here for the Financial Statement Presentation project page and more information on this project |
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| Date of publication |
Snapshot information |
Click on image for link to snapshot |
| January 2011 (supplementary document) |
Snapshot: Supplement to the Exposure Draft Financial Instruments: Amortised Cost and Impairment |
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| January 2011 (exposure draft) |
Snapshot: Offsetting Financial Assets and Financial Liabilities |
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| December 2010 (exposure draft) |
Snapshot: Hedge accounting |
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| May 2010 (exposure draft) |
Snapshot: Financial Liabilities: Classification and Measurement, Fair Value Option |
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| November 2009 (exposure draft) |
Snapshot: Financial Instruments: Amortised Cost and Impairment |
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| July 2009 (exposure draft) |
Snapshot: Financial Instruments: Classification and Measurement |
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| Click here for the IFRS 9: Financial Instruments (replacement of IAS 39) project page) and more information on this project |
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| Date of publication |
Snapshot information |
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| July 2010 (exposure draft) |
Snapshot: Insurance Contracts |
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| Click here for the Insurance Contracts project page and more information on this project |
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| Date of publication |
Snapshot information |
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| August 2010(exposure draft) |
Snapshot: Leases |
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| March 2009 (discussion paper) |
Snapshot: Leases - Preliminary Views |
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| Click here for the Leases project page and more information on this project |
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| Date of publication |
Snapshot information |
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| January 2010 (exposure draft) |
Snapshot - IAS 37 Replacement |
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| Click here for the Liabilities project page and more information on this project |
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| Date of publication |
Snapshot information |
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| April 2010 (exposure draft) |
Snapshot: Defined Benefit Plans: proposed amendments to IAS 19 |
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| Click here for the Post-employment Benefits project page and more information on this project |
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| Date of publication |
Snapshot information |
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| August 2009 (exposure draft) |
Snapshot: Rate-regulated Activities |
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| Click here for the Rate-regulated Activities project page and more information on this project |
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| Date of publication |
Snapshot information |
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| June 2010 (exposure draft) |
Snapshot: Revenue from Contracts with Customers |
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| Click here for the Revenue Recognition project page and more information on this project |
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| Date of publication |
Snapshot information |
Click on image for link to snapshot |
| June 2010 |
Snapshot: The IFRS® Taxonomy |
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| Click here for the XBRL (eXtensible Business Reporting Language) project page and more information on this project |
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