New translations available—Azeri, Bosnian, Brazilian Portuguese, French, Hebrew, Macedonian, Russian, Spanish and Ukrainian

The IFRS Foundation is pleased to announce the release of new translations of Foundation publications.

Accessing translated material from the Navigator

The links to material on the IFRS^® Accounting Standards Navigator (Navigator) will bring you to the relevant Navigator section. Filter by 'language' and 'year', followed by clicking the 'Go' button, to access the desired material.

Azeri

• The IFRS Accounting Standards 2021—Issued, which includes Part A only, is now available from the Navigator (filter by 'Azeri' and 'year'), free with registration.

Bosnian

• Now available from the Navigator (filter by 'Bosnian' and 'year') for IFRS Digital subscribers are:
  • International Tax Reform—Pillar Two Model Rules—Amendments to the IFRS for SMEs Standard, issued by the International Accounting Standards Board (IASB) in September 2023;
  • International Tax Reform—Pillar Two Model Rules, which amended IAS 12 Income Taxes and was issued by the IASB in May 2023;
  • Lack of Exchangeability, which amended IAS 21 The Effects of Changes in Foreign Exchange Rates and was issued by the IASB in August 2023; and
  • Supplier Finance Arrangements, which amended IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures and was issued by the IASB in May 2023.

Brazilian Portuguese

• The IFRS Accounting Standards—Issued 1 January 2023 is now available from the Navigator (filter by 'Portuguese (Brazil)' and 'year') for IFRS Digital subscribers.

French

• The IFRS Accounting Standards 2023—Issued, which includes Part A only, is now available from the Navigator (filter by 'French' and 'year'), free with registration.
• The agenda decisions (French) published in 2017, April 2023 and October 2023.
• Exposure Draft Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1 (French). The deadline for submitting comment letters to the Exposure Draft is 29 March 2024.

Hebrew

• The IFRS Accounting Standards 2023—Issued, which includes Part A only, is now available from the Navigator (filter by 'Hebrew' and 'year'), free with registration and in print from our shop.

Macedonian

• The IFRS Accounting Standards 2023—Required, which includes Part A only, is now available from the Navigator (filter by 'Macedonian' and 'year'), free with registration.

Russian

• Now available from the Navigator (filter by 'Russian and 'year') for IFRS Digital subscribers are:
  • International Tax Reform—Pillar Two Model Rules, which amended IAS 12 Income Taxes and was issued by the IASB in May 2023;
  • Supplier Finance Arrangements, which amended IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures and was issued by the IASB in May 2023; and
  • Lack of Exchangeability, which amended IAS 21 The Effects of Changes in Foreign Exchange Rates and was issued by the IASB in August 2023.

Spanish

• The agenda decisions (Spanish) published in October 2023.
• Exposure Draft Financial Instruments with Characteristics of Equity—Proposed amendments to IAS 32, IFRS 7 and IAS 1 (Spanish). The deadline for submitting comment letters to the Exposure Draft is 29 March 2024.

Ukrainian

• The IFRS Accounting Standards 2023—Issued, which includes Part A only, is now available from the Navigator (filter by 'Ukrainian' and 'year'), free with registration.