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  • IFRS in Focus Newsletter. We publish IFRS in Focus newsletters at the time of release of new and revised Standards and Interpretations, Exposure Drafts and discussion documents, including summaries of the documents and consideration of the principal amendments/proposals. Prior to June 2010, the newsletter was called IAS Plus Update. With effect from Q3 2008, publication of the quarterly newsletter has been discontinued.

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Date Title of IFRS in Focus Newsletter Size (PDF)
January 2012 IASB issues exposure draft clarifying the transitional requirements of IFRS 10 68k
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DateTitle of IFRS in Focus NewsletterSize (PDF)
December 2011 IASB clarifies requirements for offsetting financial assets and financial liabilities and amends disclosures 71k
December 2011 IASB defers the mandatory effective date of IFRS 9 and adds disclosure requirements 67k
December 2011 Closing out 2011 81k
November 2011 IASB issues revised exposure draft on revenue recognition 112k
October 2011 IASB issues exposure draft on prospective application of IAS 20 to government loans at below-market rates of interest for first-time adopters of IFRSs 58k
October 2011 IFRS Interpretations Committee issues Final Interpretation on Stripping Costs in the Production Phase of a Surface Mine 66k
September 2011 International Integrated Reporting Committee issues Discussion Paper on Integrated Reporting 74k
September 2011 IASB issues exposure draft on investment entities 88k
August 2011 IASB proposes to defer the mandatory effective date of IFRS 9 69k
July 2011 IASB issues request for views on agenda consultation 67k
June 2011 IASB issues Exposure Draft on Improvements to IFRSs 2011 71k
June 2011 IASB amends accounting for post-employment benefits 72k
June 2011 IASB issues Amendments to IAS 1 on Presentation of Items of Other Comprehensive Income 67k
May 2011 IASB issues new standard on consolidation 82k
May 2011 IASB issues new standard on disclosure of interests in other entities 65k
May 2011 IASB issues new standard on fair value measurement and disclosure 78k
May 2011 IASB issues new standard on joint arrangements 69k
February 2011 IASB and FASB issue joint proposals on impairment of financial assets 75k
February 2011 IASB issues exposure draft on offsetting financial assets and financial liabilities 57k
January 2011 IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation 59k
January 2011 IASB issues amendments to IFRS on removal of fixed dates for first-time adopters 77k
January 2011 IASB issues amendments to IAS 12 61k
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DateTitle of IFRS in Focus Newsletter (starting June 2010)Size (PDF)
December 2010 Closing out 2010 119k
December 2010 IASB issues exposure draft on hedge accounting 86k
December 2010 IASB issues Practice Statement on management commentary 91k
November 2010 IASB issues revisions to IFRS 9 for financial liability accounting 82k
November 2010 IASB issues request for views seeking input on transition and effective dates for certain IASB projects 97k
October 2010 IASB amends disclosures about transfers of financial assets 139k
October 2010 IASB completes first phase of joint project on Conceptual Framework for Financial Reporting 67k
October 2010 IASB issues Exposure Draft on First-time Adoption of IFRSs after a period of Severe Hyperinflation 65k
October 2010 IASB issues Exposure Draft on Deferred Tax: Recovery of Underlying Assets 67k
September 2010 IFRS Interpretations Committee issues Draft Interpretation on Stripping Costs in the Production Phase of a Surface Mine 74k
September 2010 IASB issues Exposure Draft on Removal of Fixed Dates for First-time Adopters 63k
August 2010 IASB issues Exposure Draft on Lease Accounting 128k
August 2010 Insurance Contracts105k
July 2010IASB issues Exposure Draft on Fair Value Measurement Disclosures60k
June 2010IASB and FASB modify convergence strategy78k
June 2010IASB issues revenue recognition exposure draft97k
June 2010IASB proposes changes to the presentation of profit or loss and other comprehensive income68k
DateTitle of IAS Plus Update Newsletter (through May 2010)Size (PDF)
May 2010IASB Issues Proposals on the Fair Value Option for Financial Liabilities63k
May 2010Closing the Corridor – IASB Proposes Significant Changes to Pension Accounting85k
May 2010Improvements to IFRSs 201077k
March 2010IASB publishes Exposure Draft on Conceptual Framework Description of the Reporting Entity69k
January 2010Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters75k
January 2010IASB refines proposals for the measurement of liabilities in IAS 3789k
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DateTitle of IAS Plus Update NewsletterSize (PDF)
December 2009Closing Out 2009159k
December 2009 IFRIC 19 – IFRIC clarifies accounting for debt for equity swaps 79k
December 2009 IASB Amends IFRIC 14 60k
November 2009 Financial Instruments: Amortised Cost and Impairment 90k
November 2009 IFRS 9 Financial Instruments 226k
November 2009 IASB issues amendments to IAS 24 68k
October 2009 Classification of Rights Issues 55k
September 2009 IASB Releases Omnibus Exposure Draft of Annual Improvements 71k
August 2009 Additional Exemptions for First-time Adopters 78k
August 2009 IASB Proposes Guidance on Rate-regulated Activities 77k
July 2009 New Classification and Measurement Guidance for Financial Instruments 383k
July 2009 Simplified financial reporting - IASB Provides Relief for SMEs 86k
June 2009 IASB Issues Proposals Regarding Management Commentary 62k
June 2009 Clarification of Accounting for Group Cash-settled Share-based Payment Transactions 114k
June 2009 IASB seeks views on the role of credit risk in liability measurement72k
June 2009 IASB proposes amendments to IFRIC 1473k
June 2009 Exposure Draft Proposes Expanded Guidance on Fair Value Measurement71k
April 2009 Exposure Draft on Income Tax103k
April 2009 Improvements to IFRSs 2009104k
April 2009 Exposure Draft on Derecognition148k
April 2009 Discussion Paper on Leases129k
April 2009 G20: Implications for IFRSs100k
March 2009 IFRS 7 Amended to Improve Disclosures about Financial Instruments115k
March 2009 Clarification Regarding Assessment of Embedded Derivatives96k
February 2009 Guidance Issued on Accounting for Transfers of Assets from Customers (IFRIC 18)107k
February 2009 Amendments Proposed for IFRICs 9 and 16131k
January 2009 Discussion Paper Proposes New Basis for Revenue Recognition117k
January 2009 Proposals for a New Standard on Consolidation124k
January 2009 Proposed Amendments Regarding the Assessment of Embedded Derivatives on Reclassification115k
January 2009 Additional Disclosures Proposed for Investments in Debt Instruments104k
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DatePublicationSize (PDF)
December 2008Closing Out 2008163k
December 2008Revised Exposure Draft (ED) on Disclosure of Relationships with the State124k
December 2008Revisions to IFRS 1 on First-time Adoption of IFRSs
Updated to reflect change in effective date of restructured IFRS 1		113k
December 2008Special Edition IAS Plus Newsletter – IFRIC 17: New Interpretation on Non-cash Distributions104k
November 2008Special Edition IAS Plus Newsletter – Preliminary Views on Presentation of Financial Statements208k
October 2008Special Edition IAS Plus Newsletter – Proposals to improve disclosures about financial instruments (IFRS 7)202k
October 2008Special Edition IAS Plus Newsletter – Amendments to IAS 39 & IFRS 7 - Reclassification of Financial Assets. This newsletter has been updated to reflect clarifications of the effective date issued by the IASB.193k
October 2008Special Edition IAS Plus Newsletter – Proposed Amendments regarding Discontinued Operations (IFRS 5)95k
October 2008Special Edition IAS Plus Newsletter – Additional Exemptions Proposed for First-time Adopters (IFRS 1)93k
August 2008Special Edition IAS Plus Newsletter – Exposure Draft on Earnings per Share146k
August 2008Special Edition IAS Plus Newsletter – IASB Releases Omnibus Exposure Draft of Annual Improvements for 2008146k
July 2008Special Edition – Discussion Paper on Reporting Entity156k
July 2008Special Edition – Exposure Draft on Conceptual Framework Objective and Qualitative Characteristics143k
July 2008Special Edition – IAS 39: Eligible Hedged Items140k
July 2008IAS Plus Quarterly Newsletter Global Edition312k
July 2008Special Edition – IFRIC 16: IFRIC Issues Interpretation on Net Investment Hedging122k
July 2008Special Edition – IFRIC 15: Accounting for Agreements for the Construction of Real Estate133k
May 2008Special Edition – Amendments to IFRS 1 and IAS 27 on Cost of Investments in Subsidiaries, Associates, and Jointly Controlled Entities102k
May 2008Special Edition – Improvements to IFRSs 2008136k
April 2008IAS Plus Quarterly Newsletter Global Edition308k
February 2008Special Edition – Puttable Financial Instruments and Obligations Arising on Liquidation101k
February 2008Special Edition – IFRIC's D23 (Distributions of Non-cash Assets) and D24 (Assets Contributed by Customers)105k
January 2008IAS Plus Quarterly Newsletter Global Edition278k
January 2008Special Edition – Amendments to IFRS 2 for Vesting Conditions and Cancellations126k
January 2008Special Edition – Business Combinations: IASB revises IFRS 3 and IAS 27123k
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DatePublicationSize (PDF)
December 2007Special Edition – Closing Out 2007198k
October 2007Special Edition on Omnibus Exposure Draft of Annual Improvements98k
October 2007IAS Plus Quarterly Newsletter Global Edition333k
October 2007Special Edition on Exposure Draft ED 9 – Proposed Changes to Accounting for Joint Ventures116k
October 2007Special Edition on Proposed Amendments to IAS 39 – Exposures Qualifying for Hedge Accounting207k
September 2007Special Edition on IAS 1 (Rev) – Revised Standard on Presentation of Financial Statements119k
July 2007IAS Plus Quarterly Newsletter Global Edition250k
July 2007Special Edition on IFRIC 14 – IFRIC issues interpretations of IAS 19 221k
June 2007Special Edition – IFRIC 13 Customer Loyalty Programmes106k
June 2007Special Edition – Phase II of IFRS for Insurance Contracts: IASB Discussion Paper1,282k
April 2007Special Edition – IASB Issues Revised Standard on Borrowing Costs99k
April 2007IAS Plus Quarterly Newsletter Asia-Pacific Edition389k
April 2007IAS Plus Quarterly Newsletter Global Edition310k
March 2007Special Edition – IASB Proposes Amendments for Related Party Disclosures122k
March 2007Special Edition – IASB offers IFRS relief for SMEs196k
March 2007Special Edition – IFRS 1 Amendment: Measuring Investments in Subsidiaries on First-time Adoption107k
February 2007IAS Plus Quarterly Newsletter Asia-Pacific Edition421k
February 2007IAS Plus Quarterly Newsletter Global Edition352k
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DatePublicationSize (PDF)
December 2006Special Edition – Closing Out 2006135k
December 2006Special Edition – IFRS 8 Operating Segments113k
December 2006Special Edition – IFRIC 12 Service Concession Arrangements128k
December 2006Special Edition – IFRIC 11 Clarifies Accounting under IFRS 285k
October 2006IAS Plus Quarterly Newsletter Asia-Pacific Edition293k
October 2006IAS Plus Quarterly Newsletter Global Edition237k
August 2006Special Edition – IFRIC 10 Interim Financial Reporting and Impairment49k
August 2006Special Edition – IASB's Conceptual Framework Discussion Paper56k
July 2006IAS Plus Quarterly Newsletter Asia-Pacific Edition373k
July 2006IAS Plus Quarterly Newsletter Global Edition311k
July 2006Special Global Edition – Proposed Amendments to IAS 32: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation56k
June 2006Special Global Edition – Proposed Amendments to IAS 23 Borrowing Costs57k
April 2006IAS Plus Quarterly Newsletter Asia-Pacific Edition293k
April 2006IAS Plus Quarterly Newsletter Global Edition240k
March 2006Special Global Edition – Proposals to Revise Presentation of Financial Statements74k
March 2006Special Global Edition – IFRIC 9 Reassessment of Embedded Derivatives58k
February 2006Special Global Edition – ED 8 - Proposals to Revise Requirements for Reporting Segment Information68k
January 2006IAS Plus Quarterly Newsletter Asia-Pacific Edition431k
January 2006IAS Plus Quarterly Newsletter Global Edition370k
January 2006Special Global Edition – IFRIC 7 Scope of IFRS 253k
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DatePublicationSize (PDF)
December 2005Special Global Edition – IFRIC 7 on Applying the Restatement Approach under IAS 2951k
December 2005Special Global Edition – Amendment to IAS 39 and IFRS 4 - Financial Guarantee Contracts46k
November 2005IAS Plus Quarterly Newsletter Asia-Pacific Edition249k
November 2005IAS Plus Quarterly Newsletter Global Edition206k
October 2005Special Global Edition – IFRS 7 Financial Instruments: Disclosures58k
September 2005Special Global Edition – IFRIC 6 on Waste Management Costs51k
September 2005Special Global Edition – Business Combinations Proposals81k
July 2005IAS Plus Quarterly Newsletter Asia-Pacific Edition311k
July 2005IAS Plus Quarterly Newsletter Global Edition268k
July 2005Special Global Edition – Fair Value Option Amendments to IAS 3964k
April 2005IAS Plus Quarterly Newsletter Asia-Pacific Edition224k
April 2005IAS Plus Quarterly Newsletter Global Edition177k
February 2005United Kingdom Special Edition – IFRIC Update97k
January 2005IAS Plus Quarterly Newsletter United Kingdom Edition112k
January 2005IAS Plus Quarterly Newsletter Asia-Pacific Edition211k
January 2005IAS Plus Quarterly Newsletter Global Edition158k
January 2005Special Global Edition – IFRS 6 Exploration for and Evaluation of Mineral Resources54k
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DatePublicationSize (PDF)
December 2004Special Global Edition – International Financial Reporting Interpretations Committee Update104k
October 2004IAS Plus Quarterly Newsletter Asia-Pacific Edition303k
October 2004IAS Plus Quarterly Newsletter Global Edition249k
July 2004IAS Plus Quarterly Newsletter Asia-Pacific Edition432k
July 2004IAS Plus Quarterly Newsletter Global Edition316k
June 2004Summary of Key Differences Between IFRSs and US GAAP – Chinese Translation575k
June 2004Summary of Key Differences Between IFRSs and US GAAP238k
April 2004Special Global Edition — IASB Publishes IFRS 5 Non-current Assets Held for Sale and Discontinued Operations56k
April 2004Special Global Edition — IASB Publishes IFRS 3 Business Combinations56k
April 2004IAS Plus Quarterly Newsletter Asia-Pacific Edition405k
April 2004IAS Plus Quarterly Newsletter Global Edition349k
February 2004Special Global Edition — IFRS 2 Share-based Payment49k
February 2004Special Global Edition — Revised Standards on Financial Instruments156k
January 2004Special UK Edition — IASB Publishes Revised IAS 32 and IAS 39101k
January 2004Special Global Edition — IASB Publishes 13 Revised Standards201k
January 2004Special UK Edition — IASB Publishes 13 "Improved" Standards117k
February 2004IAS Plus Quarterly Newsletter United Kingdom Edition132k
January 2004IAS Plus Quarterly Newsletter Asia-Pacific Edition269k
January 2004IAS Plus Quarterly Newsletter Global Edition230k
January 2004Special Global Edition — IFRS: Year 2003 in Review106k
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DatePublicationSize (PDF)
November 2003IAS Plus Quarterly Newsletter United Kingdom Edition138k
October 2003IAS Plus Quarterly Newsletter Asia-Pacific Edition138k
August 2003Special Global Edition — ED, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk31k
August 2003IAS Plus Quarterly Newsletter United Kingdom Edition276k
July 2003Special Global Edition — ED 5, Insurance Contracts45k
July 2003Special Global Edition — ED 4, Disposal of Non-Current Assets and Reporting of Discontinued Operations40k
July 2003IAS Plus Quarterly Newsletter Europe-Africa Edition273k
July 2003IAS Plus Quarterly Newsletter Asia-Pacific Edition250k
July 2003Special Global Edition — IFRS 1, First-time Adoption of IFRS: Questions and Answers49k
April 2003IAS Plus Quarterly Newsletter United Kingdom Edition771k
April 2003IAS Plus Quarterly Newsletter Europe-Africa Edition277k
April 2003IAS Plus Quarterly Newsletter Asia-Pacific Edition250k
January 2003IAS Plus Quarterly Newsletter Europe-Africa Edition297k
January 2003IAS Plus Quarterly Newsletter Asia-Pacific Edition264k
January 2003Special Global Edition — IFRS: Year 2002 in Review95k
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DatePublicationSize (PDF)
December 2002Special Asia-Pacific Edition Summarising IASB's Business Combinations Exposure Drafts71k
December 2002Special Global Edition Summarising IASB's Business Combinations Exposure Drafts63k
November 2002IAS Plus Quarterly Newsletter Americas Edition183k
October 2002IAS Plus Quarterly Newsletter Europe-Africa Edition275k
October 2002IAS Plus Quarterly Newsletter Asia-Pacific Edition195k
July 2002IAS Plus Quarterly Newsletter European Edition227k
July 2002IAS Plus Quarterly Newsletter Asia-Pacific Edition222k
May 2002Special Asia-Pacific Edition Summarising IASB's Improvements Exposure Draft113k
May 2002IAS Plus Quarterly Newsletter Americas Edition125k
April 2002IAS Plus Quarterly Newsletter Europe-Africa Edition608k
April 2002IAS Plus Quarterly Newsletter Asia-Pacific Edition272k
January 2002IAS Plus Quarterly Newsletter Americas Edition151k
January 2002IAS Plus Quarterly Newsletter Europe-Africa Edition367k
January 2002IAS Plus Quarterly Newsletter Asia-Pacific Edition296k
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DatePublicationSize (PDF)
October 2001IAS Plus Quarterly Newsletter Americas Edition132k
October 2001IAS Plus Quarterly Newsletter Europe-Africa Edition625k
October 2001IAS Plus Quarterly Newsletter Asia-Pacific Edition292k
July 2001IAS Plus Quarterly Newsletter Americas Edition125k
July 2001IAS Plus Quarterly Newsletter EuropeAfrica Edition220k
July 2001IAS Plus Quarterly Newsletter Asia-Pacific Edition204k
May 2001IAS Plus Quarterly Newsletter Europe-Africa Edition217k
April 2001IAS Plus Quarterly Newsletter Americas Edition252k
April 2001IAS Plus Quarterly Newsletter Asia-Pacific Edition206k
January 2001IAS Plus Quarterly Newsletter Asia-Pacific Edition199k
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DatePublicationSize (PDF)
October 2000IAS Plus Quarterly Newsletter Asia-Pacific Edition189k
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