IASB - Library of Snapshot documents

Snapshot documents are published by the International Accounting Standards Board (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 the IFRS Foundation website. The following projects are covered: 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; and XBRL (eXtensible Business Reporting Language).