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Click here for Spanish Translations of recent IAS Plus newsletters. 2 0 1 0 Date Title of IAS Plus Update Newsletter Size (PDF) January 2010 IAS Plus Update Newsletter – Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters 75k January 2010 IAS Plus Update Newsletter – IASB refines proposals for the measurement of liabilities in IAS 37 89k 2 0 0 9 Date Title of IAS Plus Update Newsletter Size (PDF) December 2009 IAS Plus Update Newsletter – Closing Out 2009 159k 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 measurement 72k June 2009 IASB proposes amendments to IFRIC 14 73k June 2009 Exposure Draft Proposes Expanded Guidance on Fair Value Measurement 71k April 2009 Exposure Draft on Income Tax 103k April 2009 Improvements to IFRSs 2009 104k April 2009 Exposure Draft on Derecognition 148k April 2009 Discussion Paper on Leases 129k April 2009 G20: Implications for IFRSs 100k March 2009 IFRS 7 Amended to Improve Disclosures about Financial Instruments 115k March 2009 Clarification Regarding Assessment of Embedded Derivatives 96k February 2009 Guidance Issued on Accounting for Transfers of Assets from Customers (IFRIC 18) 107k February 2009 Amendments Proposed for IFRICs 9 and 16 131k January 2009 Discussion Paper Proposes New Basis for Revenue Recognition 117k January 2009 Proposals for a New Standard on Consolidation 124k January 2009 Proposed Amendments Regarding the Assessment of Embedded Derivatives on Reclassification 115k January 2009 Additional Disclosures Proposed for Investments in Debt Instruments 104k 2 0 0 8 Date Publication Size (PDF) December 2008 IAS Plus Update Newsletter – Closing Out 2008 163k December 2008 IAS Plus Update Newsletter – Revised Exposure Draft (ED) on Disclosure of Relationships with the State 124k December 2008 IAS Plus Update Newsletter – Revisions to IFRS 1 on First-time Adoption of IFRSs Updated to reflect change in effective date of restructured IFRS 1 113k December 2008 Special Edition IAS Plus Newsletter – IFRIC 17: New Interpretation on Non-cash Distributions 104k November 2008 Special Edition IAS Plus Newsletter – Preliminary Views on Presentation of Financial Statements 208k October 2008 Special Edition IAS Plus Newsletter – Proposals to improve disclosures about financial instruments (IFRS 7) 202k October 2008 Special 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 2008 Special Edition IAS Plus Newsletter – Proposed Amendments regarding Discontinued Operations (IFRS 5) 95k October 2008 Special Edition IAS Plus Newsletter – Additional Exemptions Proposed for First-time Adopters (IFRS 1) 93k August 2008 Special Edition IAS Plus Newsletter – Exposure Draft on Earnings per Share 146k August 2008 Special Edition IAS Plus Newsletter – IASB Releases Omnibus Exposure Draft of Annual Improvements for 2008 146k July 2008 Special Edition – Discussion Paper on Reporting Entity 156k July 2008 Special Edition – Exposure Draft on Conceptual Framework Objective and Qualitative Characteristics 143k July 2008 Special Edition – IAS 39: Eligible Hedged Items 140k July 2008 IAS Plus Quarterly Newsletter Global Edition 312k July 2008 Special Edition – IFRIC 16: IFRIC Issues Interpretation on Net Investment Hedging 122k July 2008 Special Edition – IFRIC 15: Accounting for Agreements for the Construction of Real Estate 133k May 2008 Special Edition – Amendments to IFRS 1 and IAS 27 on Cost of Investments in Subsidiaries, Associates, and Jointly Controlled Entities 102k May 2008 Special Edition – Improvements to IFRSs 2008 136k April 2008 IAS Plus Quarterly Newsletter Global Edition 308k February 2008 Special Edition – Puttable Financial Instruments and Obligations Arising on Liquidation 101k February 2008 Special Edition – IFRIC's D23 (Distributions of Non-cash Assets) and D24 (Assets Contributed by Customers) 105k January 2008 IAS Plus Quarterly Newsletter Global Edition 278k January 2008 Special Edition – Amendments to IFRS 2 for Vesting Conditions and Cancellations 126k January 2008 Special Edition – Business Combinations: IASB revises IFRS 3 and IAS 27 123k 2 0 0 7 Date Publication Size (PDF) December 2007 Special Edition – Closing Out 2007 198k October 2007 Special Edition on Omnibus Exposure Draft of Annual Improvements 98k October 2007 IAS Plus Quarterly Newsletter Global Edition 333k October 2007 Special Edition on Exposure Draft ED 9 – Proposed Changes to Accounting for Joint Ventures 116k October 2007 Special Edition on Proposed Amendments to IAS 39 – Exposures Qualifying for Hedge Accounting 207k September 2007 Special Edition on IAS 1 (Rev) – Revised Standard on Presentation of Financial Statements 119k July 2007 IAS Plus Quarterly Newsletter Global Edition 250k July 2007 Special Edition on IFRIC 14 – IFRIC issues interpretations of IAS 19 221k June 2007 Special Edition – IFRIC 13 Customer Loyalty Programmes 106k June 2007 Special Edition – Phase II of IFRS for Insurance Contracts: IASB Discussion Paper 1,282k April 2007 Special Edition – IASB Issues Revised Standard on Borrowing Costs 99k April 2007 IAS Plus Quarterly Newsletter Asia-Pacific Edition 389k April 2007 IAS Plus Quarterly Newsletter Global Edition 310k March 2007 Special Edition – IASB Proposes Amendments for Related Party Disclosures 122k March 2007 Special Edition – IASB offers IFRS relief for SMEs 196k March 2007 Special Edition – IFRS 1 Amendment: Measuring Investments in Subsidiaries on First-time Adoption 107k February 2007 IAS Plus Quarterly Newsletter Asia-Pacific Edition 421k February 2007 IAS Plus Quarterly Newsletter Global Edition 352k 2 0 0 6 Date Publication Size (PDF) December 2006 Special Edition – Closing Out 2006 135k December 2006 Special Edition – IFRS 8 Operating Segments 113k December 2006 Special Edition – IFRIC 12 Service Concession Arrangements 128k December 2006 Special Edition – IFRIC 11 Clarifies Accounting under IFRS 2 85k October 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition 293k October 2006 IAS Plus Quarterly Newsletter Global Edition 237k August 2006 Special Edition – IFRIC 10 Interim Financial Reporting and Impairment 49k August 2006 Special Edition – IASB's Conceptual Framework Discussion Paper 56k July 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition 373k July 2006 IAS Plus Quarterly Newsletter Global Edition 311k July 2006 Special Global Edition – Proposed Amendments to IAS 32: Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation 56k June 2006 Special Global Edition – Proposed Amendments to IAS 23 Borrowing Costs 57k April 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition 293k April 2006 IAS Plus Quarterly Newsletter Global Edition 240k March 2006 Special Global Edition – Proposals to Revise Presentation of Financial Statements 74k March 2006 Special Global Edition – IFRIC 9 Reassessment of Embedded Derivatives 58k February 2006 Special Global Edition – ED 8 - Proposals to Revise Requirements for Reporting Segment Information 68k January 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition 431k January 2006 IAS Plus Quarterly Newsletter Global Edition 370k January 2006 Special Global Edition – IFRIC 7 Scope of IFRS 2 53k 2 0 0 5 Date Publication Size (PDF) December 2005 Special Global Edition – IFRIC 7 on Applying the Restatement Approach under IAS 29 51k December 2005 Special Global Edition – Amendment to IAS 39 and IFRS 4 - Financial Guarantee Contracts 46k November 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition 249k November 2005 IAS Plus Quarterly Newsletter Global Edition 206k October 2005 Special Global Edition – IFRS 7 Financial Instruments: Disclosures 58k September 2005 Special Global Edition – IFRIC 6 on Waste Management Costs 51k September 2005 Special Global Edition – Business Combinations Proposals 81k July 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition 311k July 2005 IAS Plus Quarterly Newsletter Global Edition 268k July 2005 Special Global Edition – Fair Value Option Amendments to IAS 39 64k April 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition 224k April 2005 IAS Plus Quarterly Newsletter Global Edition 177k February 2005 United Kingdom Special Edition – IFRIC Update 97k January 2005 IAS Plus Quarterly Newsletter United Kingdom Edition 112k January 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition 211k January 2005 IAS Plus Quarterly Newsletter Global Edition 158k January 2005 Special Global Edition – IFRS 6 Exploration for and Evaluation of Mineral Resources 54k 2 0 0 4 Date Publication Size (PDF) December 2004 Special Global Edition – International Financial Reporting Interpretations Committee Update 104k October 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition 303k October 2004 IAS Plus Quarterly Newsletter Global Edition 249k July 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition 432k July 2004 IAS Plus Quarterly Newsletter Global Edition 316k June 2004 Summary of Key Differences Between IFRSs and US GAAP – Chinese Translation 575k June 2004 Summary of Key Differences Between IFRSs and US GAAP 238k April 2004 Special Global Edition — IASB Publishes IFRS 5 Non-current Assets Held for Sale and Discontinued Operations 56k April 2004 Special Global Edition — IASB Publishes IFRS 3 Business Combinations 56k April 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition 405k April 2004 IAS Plus Quarterly Newsletter Global Edition 349k February 2004 Special Global Edition — IFRS 2 Share-based Payment 49k February 2004 Special Global Edition — Revised Standards on Financial Instruments 156k January 2004 Special UK Edition — IASB Publishes Revised IAS 32 and IAS 39 101k January 2004 Special Global Edition — IASB Publishes 13 Revised Standards 201k January 2004 Special UK Edition — IASB Publishes 13 "Improved" Standards 117k February 2004 IAS Plus Quarterly Newsletter United Kingdom Edition 132k January 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition 269k January 2004 IAS Plus Quarterly Newsletter Global Edition 230k January 2004 Special Global Edition — IFRS: Year 2003 in Review 106k 2 0 0 3 Date Publication Size (PDF) November 2003 IAS Plus Quarterly Newsletter United Kingdom Edition 138k October 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition 138k August 2003 Special Global Edition — ED, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk 31k August 2003 IAS Plus Quarterly Newsletter United Kingdom Edition 276k July 2003 Special Global Edition — ED 5, Insurance Contracts 45k July 2003 Special Global Edition — ED 4, Disposal of Non-Current Assets and Reporting of Discontinued Operations 40k July 2003 IAS Plus Quarterly Newsletter Europe-Africa Edition 273k July 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition 250k July 2003 Special Global Edition — IFRS 1, First-time Adoption of IFRS: Questions and Answers 49k April 2003 IAS Plus Quarterly Newsletter United Kingdom Edition 771k April 2003 IAS Plus Quarterly Newsletter Europe-Africa Edition 277k April 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition 250k January 2003 IAS Plus Quarterly Newsletter Europe-Africa Edition 297k January 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition 264k January 2003 Special Global Edition — IFRS: Year 2002 in Review 95k 2 0 0 2 Date Publication Size (PDF) December 2002 Special Asia-Pacific Edition Summarising IASB's Business Combinations Exposure Drafts 71k December 2002 Special Global Edition Summarising IASB's Business Combinations Exposure Drafts 63k November 2002 IAS Plus Quarterly Newsletter Americas Edition 183k October 2002 IAS Plus Quarterly Newsletter Europe-Africa Edition 275k October 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition 195k July 2002 IAS Plus Quarterly Newsletter European Edition 227k July 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition 222k May 2002 Special Asia-Pacific Edition Summarising IASB's Improvements Exposure Draft 113k May 2002 IAS Plus Quarterly Newsletter Americas Edition 125k April 2002 IAS Plus Quarterly Newsletter Europe-Africa Edition 608k April 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition 272k January 2002 IAS Plus Quarterly Newsletter Americas Edition 151k January 2002 IAS Plus Quarterly Newsletter Europe-Africa Edition 367k January 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition 296k 2 0 0 1 Date Publication Size (PDF) October 2001 IAS Plus Quarterly Newsletter Americas Edition 132k October 2001 IAS Plus Quarterly Newsletter Europe-Africa Edition 625k October 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition 292k July 2001 IAS Plus Quarterly Newsletter Americas Edition 125k July 2001 IAS Plus Quarterly Newsletter EuropeAfrica Edition 220k July 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition 204k May 2001 IAS Plus Quarterly Newsletter Europe-Africa Edition 217k April 2001 IAS Plus Quarterly Newsletter Americas Edition 252k April 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition 206k January 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition 199k 2 0 0 0 Date Publication Size (PDF) October 2000 IAS Plus Quarterly Newsletter Asia-Pacific Edition 189k PDF files may be viewed and printed using Adobe Acrobat Reader. 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