The IFRS Foundation is pleased to announce the publication of the Spanish translations of the following amendments to standards, as issued in English by the IASB in December 2011:
◦Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32)
◦Disclosures—Offsetting Financial Assets and Financial Liabilities (Amendments to IFRS 7)
◦Mandatory Effective Date of IFRS 9 and Transition Disclosures (Amendments to IFRS 9 (2009), IFRS 9 (2010) and IFRS 7)