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IFRS in Focus newsletters

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.

Registered users can subscribe to email notifications of new issues of IFRS in Focus in their communications options. We also announce new issues on Twitter.

Related Publications

IFRS in Focus — IASB re-exposes proposals on lease accounting

May 16, 2013

This newsletter outlines the proposals included in the May 2013 exposure draft 'Leases' and summarises some of the significant changes from existing IFRSs.

IFRS in Focus — IASB issues exposure draft on regulatory deferral accounts interim standard

May 01, 2013

This newsletter discusses the exposure draft ED/2013/5 'Regulatory Deferral Accounts', issued by the IASB, which proposes an interim standard for entities that are first-time adopters and have recognised regulatory deferral account balances under their previous GAAP policies.

IFRS in Focus — IIRC consults on its International Integrated Reporting Framework

Apr 17, 2013

This newsletter discusses the Consultation draft of the International Integrated Reporting Framework published by the International Integrated Reporting Council (IIRC). It discusses the draft Framework's objectives, fundamental concepts, guiding principles and content elements of an integrated report, and guidance on its preparation and presentation.

IFRS in Focus — IASB proposes amendments to IAS 19 (2011) to clarify the accounting for employee contributions

Apr 09, 2013

This newsletter describes the IASB’s proposed changes to IAS 19 'Employee Benefits' to clarify the accounting for contributions from employees or third parties to the plan. More specifically, whether such contributions can be treated as a reduction in short-term employee benefit or service costs instead of reducing post-employment benefit costs.

IFRS in Focus — Expected Credit Losses — Exposure Draft

Mar 08, 2013

This newsletter describes the IASB’s proposed expected loss impairment model that will replace the current incurred loss model in IAS 39 'Financial Instruments: Recognition and Measurement'.

IFRS in Focus — IASB publishes exposure draft on novation of derivatives

Mar 05, 2013

This newsletter describes the IASB's exposure draft ED/2013/2 'Novation of Derivatives and Continuation of Hedge Accounting' (Proposed amendments to IAS 39 and IFRS 9).

IFRS in Focus — Valuation methodologies

Mar 01, 2013

This newsletter describes the valuation approaches and techniques considered in the educational material to support IFRS 13 'Fair Value Measurement'.

IFRS in Focus — IASB issues exposure draft on accounting for the sale or contribution of assets between an investor and its associate or joint venture

Feb 26, 2013

This newsletter describes the IASB’s proposed amendments to IFRS 10 'Consolidated Financial Statements' and IAS 28 'Investments in Associates and Joint Ventures' (2011) to clarify the accounting for the sale or contribution of assets by an investor to its associate or joint venture.

IFRS in Focus — IASB proposes limited scope amendments to IAS 36

Feb 26, 2013

This newsletter describes the IASB’s proposed changes to the disclosure requirements in IAS 36 'Impairment of Assets' on the impairment of non-financial assets.

IFRS in Focus — IASB proposes limited scope amendment to IFRS 11

Feb 26, 2013

This newsletter describes the IASB’s proposed guidance on the accounting by joint operators for the acquisition of an interest in a joint operation, as defined in IFRS 11 Joint Arrangements, when the activities underlying the joint operation constitute a business.

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