New translations available—Simplified Chinese, French, Japanese, Montenegrin, Portuguese and Spanish

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

Any links to the IFRS Accounting Standards Navigator (Navigator) will point to the correct section. To access the correct language and year from the Navigator, please use the components on the tab.

Simplified Chinese

• Educational material Effects of climate-related matters on financial statements.
  

French 

• Lack of Exchangeability (Amendments to IAS 21) is now available from the Navigator for IFRS Digital Subscribers and IFRS Digital and Print subscribers.
• Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11.
• Educational material Effects of climate-related matters on financial statements.

Japanese

• Educational material Effects of climate-related matters on financial statements.
• Exposure Draft Annual Improvements to IFRS Accounting Standards—Volume 11.
• The presentation slides in the overview webcast of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
• The presentation slides in the overview webcast of IFRS S2 Climate-related Disclosures.
• The Annotated IFRS® Standards—Standards issued at 1 January 2023 is now available from the Navigator, free with registration.

Montenegrin 

• IFRS 9 Financial Instruments is now available from the Navigator, free with registration.

Portuguese 

• The presentation slides in the overview webcast of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
• The presentation slides in the overview webcast of IFRS S2 Climate-related Disclosures.

Spanish

• The Annotated IFRS® Standards—Standards issued at 1 January 2023 and IFRS® Standards—Required 1 January 2023 are now available from the Navigator, free with registration.
• A new editorial correction, published in August 2023, is available here.
  
• Request for Information Post-implementation Review of IFRS 15 Revenue from Contracts with Customers.
• Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7) is now available on the Navigator for IFRS Digital Subscribers and IFRS Digital and Print subscribers.
• Lack of Exchangeability (Amendments to IAS 21) is now available on the Navigator for IFRS Digital Subscribers and IFRS Digital and Print subscribers.
  
• Exposure Draft International Tax Reform—Pillar Two Model Rules.