(PDF 159k) provides a high level overview of new and revised Standards and Interpretations that are effective for December 2009 and later accounting periods. Where applicable, the newsletter includes hyperlinks to past Deloitte newsletters dealing with the specific Standard or Interpretation in more detail. Those past newsletters are all available on here on IAS Plus
. As always, entities should refer to the Standards and Interpretations themselves to identify all of the changes that may affect their particular circumstances.