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IFRS in Focus

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Related Publications

  • IFRS in Focus — IASB publishes IFRS 14 'Regulatory Deferral Accounts'

    Jan 30, 2014

    This newsletter outlines the requirements of IFRS 14 'Regulatory Deferral Accounts', which specifies the accounting for regulatory deferral account balances that arise from rate regulation. The Standard is available only to first-time adopters of IFRSs who recognised regulatory deferral account balances under their previous GAAP.

  • IFRS in Focus — Closing out 2013

    Dec 18, 2013

    This newsletter sets out financial reporting issues that may be relevant for years ending 31 December 2013 as a result of economic conditions, areas of regulatory focus or changes in accounting standards. It also includes an overview of new and revised International Financial Reporting Standards and IFRS Interpretations that are either (1) mandatorily effective for December 2013 calendar year-ends and subsequent accounting periods or (2) can be early adopted.