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Publications – IFRS in Focus newsletters

IFRS in Focus (large) Das IFRS Global Office von Deloitte den englischsprachigen IFRS in Focus-Newsletter immer dann heraus, wenn neue oder überarbeitete Standards und Interpretationen, Entwürfe oder Diskussionspapiere vom IASB veröffentlicht werden. IFRS in Focus bietet Zusammenfassungen der Dokumente und eine Erörterung der Hauptänderungen oder -vorschläge. Vor Juni 2010 hieß der Newsletter IAS Plus Update. Mit dem dritten Quartal 2008 wurde die vierteljährliche zusammenfassend Ausgabe eingestellt. Sie können aktuelle und alte Ausgaben von IFRS in Focus und IAS Plus Update unmittelbar von IAS Plus.com herunterladen und dort auch abonnieren.

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IFRS in Focus - 2012

Date Topic
January IASB issues exposure draft clarifying the transitional requirements of IFRS 10

 

IFRS in Focus - 2011

Date Topic
December 2011 IASB clarifies requirements for offsetting financial assets and financial liabilities and amends disclosures
December 2011 IASB defers the mandatory effective date of IFRS 9 and adds disclosure requirements
December 2011 Closing out 2011
November 2011 IASB issues revised exposure draft on revenue recognition
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
October 2011 IFRS Interpretations Committee issues final Interpretation on stripping costs in the production phase of a surface mine
September 2011 International Integrated Reporting Committee issues Discussion Paper on Integrated Reporting
September 2011 IASB issues exposure draft on investment entities
August 2011 IASB proposes to defer the mandatory effective date of IFRS 9
July 2011 IASB issues request for views on agenda consultation
June 2011 IASB issues Exposure Draft on Improvements to IFRSs 2011
June 2011 IASB amends accounting for post-employment benefits
June 2011 IASB issues amendments to IAS 1 on presentation of items of other comprehensive income
May 2011 IASB issues new standard on consolidation
May 2011 IASB issues new standard on disclosure of interests in other entities
May 2011 IASB issues new standard on fair value measurement and disclosure
May 2011 IASB issues new standard on joint arrangements
February 2011 IASB and FASB issue joint proposals on impairment of financial assets
February 2011 IASB issues exposure draft on offsetting financial assets and financial liabilities
January 2011 IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation
January 2011 IASB issues amendments to IFRS on removal of fixed dates for first-time adopters
January 2011 IASB issues amendments to IAS 12

IFRS in Focus - 2010 (starting June 2010)

Date Topic
December 2010 Closing out 2010
December 2010 IASB issues exposure draft on hedge accounting
December 2010 IASB issues Practice Statement on management commentary
November 2010 IASB issues revisions to IFRS 9 for financial liability accounting
November 2010 IASB issues request for views seeking input on transition and effective dates for certain IASB projects
October 2010 IASB amends disclosures about transfers of financial assets
October 2010 IASB completes first phase of joint project on Conceptual Framework for Financial Reporting
October 2010 IASB issues Exposure Draft on first-time adoption of IFRSs after a period of severe hyperinflation
October 2010 IASB issues Exposure Draft on deferred tax: recovery of underlying assets
September 2010 IFRS Interpretations Committee issues Draft Interpretation on stripping costs in the production phase of a surface mine
September 2010 IASB issues Exposure Draft on removal of fixed dates for first-time adopters
August 2010 IASB issues Exposure Draft on lease accounting
August 2010 Insurance contracts
July 2010 IASB issues Exposure Draft on fair value measurement disclosures
June 2010 IASB and FASB modify convergence strategy
June 2010 IASB issues revenue recognition exposure draft
June 2010 IASB proposes changes to the presentation of profit or loss and other comprehensive income

IAS Plus Update Newsletter (through May 2010)

Date Topic
May 2010 IASB issues proposals on the fair value option for financial liabilities
May 2010 Closing the corridor – IASB proposes significant changes to pension accounting
May 2010 Improvements to IFRSs 2010
March 2010 IASB publishes Exposure Draft on Conceptual Framework: Description of the reporting entity
January 2010 Limited exemption from comparative IFRS 7 disclosures for first-time adopters
January 2010 IASB refines proposals for the measurement of liabilities in IAS 37

 

IFRS in Focus - 2009

Date Topic
December 2009 Closing out 2009
December 2009 IFRIC 19 – IFRIC clarifies accounting for debt for equity swaps
December 2009 IASB amends IFRIC 14
November 2009 Financial instruments: Amortised cost and impairment
November 2009 IFRS 9 'Financial Instruments'
November 2009 IASB issues amendments to IAS 24
October 2009 Classification of rights issues
September 2009 IASB releases omnibus exposure draft of annual improvements
August 2009 Additional exemptions for first-time adopters
August 2009 IASB proposes guidance on rate-regulated activities
July 2009 New classification and measurement guidance for financial instruments
July 2009 Simplified financial reporting - IASB provides relief for SMEs
June 2009 IASB issues proposals regarding management commentary
June 2009 Clarification of accounting for group cash-settled share-based payment transactions
June 2009 IASB seeks views on the role of credit risk in liability measurement
June 2009 IASB proposes amendments to IFRIC 14
June 2009 Exposure Draft proposes expanded guidance on fair value measurement
April 2009 Exposure Draft on income tax
April 2009 Improvements to IFRSs 2009
April 2009 Exposure Draft on derecognition
April 2009 Discussion Paper on leases
April 2009 G20: Implications for IFRSs
March 2009 IFRS 7 amended to improve disclosures about financial instruments
March 2009 Clarification regarding assessment of embedded derivatives
February 2009 Guidance issued on accounting for transfers of assets from customers (IFRIC 18)
February 2009 Amendments proposed for IFRICs 9 and 16
January 2009 Discussion Paper proposes new basis for revenue recognition
January 2009 Proposals for a new standard on consolidation
January 2009 Proposed amendments regarding the assessment of embedded derivatives on reclassification
January 2009 Additional disclosures proposed for investments in debt instruments

IFRS in Focus - 2008

Date Topic
December 2008 Closing out 2008
December 2008 Revised Exposure Draft (ED) on disclosure of relationships with the state
December 2008 Revisions to IFRS 1 on first-time adoption of IFRSs
Updated to reflect change in effective date of restructured IFRS 1
December 2008 Special Edition IAS Plus Newsletter – IFRIC 17: New Interpretation on non-cash distributions
November 2008 Special Edition IAS Plus Newsletter – Preliminary views on presentation of financial statements
October 2008 Special Edition IAS Plus Newsletter – Proposals to improve disclosures about financial instruments (IFRS 7)
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.
October 2008 Special Edition IAS Plus Newsletter – Proposed amendments regarding discontinued operations (IFRS 5)
October 2008 Special Edition IAS Plus Newsletter – Additional exemptions proposed for first-time adopters (IFRS 1)
August 2008 Special Edition IAS Plus Newsletter – Exposure draft on earnings per share
August 2008 Special Edition IAS Plus Newsletter – IASB releases omnibus exposure draft of annual improvements for 2008
July 2008 Special Edition – Discussion Paper on reporting entity
July 2008 Special Edition – Exposure Draft on conceptual framework objective and qualitative characteristics
July 2008 Special Edition – IAS 39: Eligible hedged items
July 2008 IAS Plus Quarterly Newsletter Global Edition
July 2008 Special Edition – IFRIC 16: IFRIC issues Interpretation on net investment hedging
July 2008 Special Edition – IFRIC 15: Accounting for Agreements for the Construction of Real Estate
May 2008 Special Edition – Amendments to IFRS 1 and IAS 27 on cost of investments in subsidiaries, associates, and jointly controlled entities
May 2008 Special Edition – Improvements to IFRSs 2008
April 2008 IAS Plus Quarterly Newsletter Global Edition
February 2008 Special Edition – Puttable financial instruments and obligations arising on liquidation
February 2008 Special Edition – IFRIC's D23 (Distributions of Non-cash Assets) and D24 (Assets Contributed by Customers)
January 2008 IAS Plus Quarterly Newsletter Global Edition
January 2008 Special Edition – Amendments to IFRS 2 for vesting conditions and cancellations
January 2008 Special Edition – Business combinations: IASB revises IFRS 3 and IAS 27

IFRS in Focus - 2007

Date Topic
December 2007 Special Edition – Closing out 2007
October 2007 Special Edition on omnibus Exposure Draft of annual improvements
October 2007 IAS Plus Quarterly Newsletter Global Edition
October 2007 Special Edition on Exposure Draft ED 9 – Proposed changes to accounting for joint ventures
October 2007 Special Edition on Proposed Amendments to IAS 39 – Exposures qualifying for hedge accounting
September 2007 Special Edition on IAS 1 (Rev) – Revised standard on presentation of financial statements
July 2007 IAS Plus Quarterly Newsletter Global Edition
July 2007 Special Edition on IFRIC 14 – IFRIC issues interpretations of IAS 19
June 2007 Special Edition – IFRIC 13 Customer Loyalty Programmes
June 2007 Special Edition – Phase II of IFRS for insurance contracts: IASB Discussion Paper
April 2007 Special Edition – IASB issues revised standard on borrowing costs
April 2007 IAS Plus Quarterly Newsletter Asia-Pacific Edition
April 2007 IAS Plus Quarterly Newsletter Global Edition
March 2007 Special Edition – IASB proposes amendments for related party disclosures
March 2007 Special Edition – IASB offers IFRS relief for SMEs
March 2007 Special Edition – IFRS 1 Amendment: Measuring investments in subsidiaries on first-time adoption
February 2007 IAS Plus Quarterly Newsletter Asia-Pacific Edition
February 2007 IAS Plus Quarterly Newsletter Global Edition

IFRS in Focus - 2006

Date Topic
December 2006 Special Edition – Closing out 2006
December 2006 Special Edition – IFRS 8 Operating Segments
December 2006 Special Edition – IFRIC 12 Service Concession Arrangements
December 2006 Special Edition – IFRIC 11 Clarifies Accounting under IFRS 2
October 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition
October 2006 IAS Plus Quarterly Newsletter Global Edition
August 2006 Special Edition – IFRIC 10 Interim Financial Reporting and Impairment
August 2006 Special Edition – IASB's Conceptual Framework Discussion Paper
July 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition
July 2006 IAS Plus Quarterly Newsletter Global Edition
July 2006 Special Global Edition – Proposed Amendments to IAS 32: Financial instruments puttable at fair value and obligations arising on liquidation
June 2006 Special Global Edition – Proposed amendments to IAS 23 Borrowing Costs
April 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition
April 2006 IAS Plus Quarterly Newsletter Global Edition
March 2006 Special Global Edition – Proposals to revise presentation of financial statements
March 2006 Special Global Edition – IFRIC 9 Reassessment of Embedded Derivatives
February 2006 Special Global Edition – ED 8 - Proposals to revise requirements for reporting segment information
January 2006 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2006 IAS Plus Quarterly Newsletter Global Edition
January 2006 Special Global Edition – IFRIC 7 Scope of IFRS 2

 

IFRS in Focus - 2005

Date Topic
December 2005 Special Global Edition – IFRIC 7 on applying the restatement approach under IAS 29
December 2005 Special Global Edition – Amendment to IAS 39 and IFRS 4 - Financial guarantee contracts
November 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition
November 2005 IAS Plus Quarterly Newsletter Global Edition
October 2005 Special Global Edition – IFRS 7 Financial Instruments: Disclosures
September 2005 Special Global Edition – IFRIC 6 on waste management costs
September 2005 Special Global Edition – Business combinations proposals
July 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition
July 2005 IAS Plus Quarterly Newsletter Global Edition
July 2005 Special Global Edition – Fair value option amendments to IAS 39
April 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition
April 2005 IAS Plus Quarterly Newsletter Global Edition
February 2005 United Kingdom Special Edition – IFRIC Update
January 2005 IAS Plus Quarterly Newsletter United Kingdom Edition
January 2005 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2005 IAS Plus Quarterly Newsletter Global Edition
January 2005 Special Global Edition – IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS in Focus - 2004

Date Topic
December 2004 Special Global Edition – International Financial Reporting Interpretations Committee Update
October 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition
October 2004 IAS Plus Quarterly Newsletter Global Edition
July 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition
July 2004 IAS Plus Quarterly Newsletter Global Edition
June 2004 Summary of key differences between IFRSs and US GAAP – Chinese Translation
June 2004 Summary of key differences between IFRSs and US GAAP
April 2004 Special Global Edition — IASB Publishes IFRS 5 'Non-current Assets Held for Sale and Discontinued Operations'
April 2004 Special Global Edition — IASB publishes IFRS 3 'Business Combinations'
April 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition
April 2004 IAS Plus Quarterly Newsletter Global Edition
February 2004 Special Global Edition — IFRS 2 'Share-based Payment'
February 2004 Special Global Edition — Revised standards on financial instruments
January 2004 Special UK Edition — IASB publishes revised IAS 32 and IAS 39
January 2004 Special Global Edition — IASB publishes 13 revised standards
January 2004 Special UK Edition — IASB publishes 13 "improved" standards
February 2004 IAS Plus Quarterly Newsletter United Kingdom Edition
January 2004 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2004 IAS Plus Quarterly Newsletter Global Edition
January 2004 Special Global Edition — IFRS: Year 2003 in review

IFRS in Focus - 2003

Date Topic
November 2003 IAS Plus Quarterly Newsletter United Kingdom Edition
October 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition
August 2003 Special Global Edition — ED, Fair Value Hedge Accounting for a Portfolio Hedge of Interest Rate Risk
August 2003 IAS Plus Quarterly Newsletter United Kingdom Edition
July 2003 Special Global Edition — ED 5, Insurance Contracts
July 2003 Special Global Edition — ED 4, Disposal of Non-Current Assets and Reporting of Discontinued Operations
July 2003 IAS Plus Quarterly Newsletter Europe-Africa Edition
July 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition
July 2003 Special Global Edition — IFRS 1, First-time Adoption of IFRS: Questions and Answers
April 2003 IAS Plus Quarterly Newsletter United Kingdom Edition
April 2003 IAS Plus Quarterly Newsletter Europe-Africa Edition
April 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2003 IAS Plus Quarterly Newsletter Europe-Africa Edition
January 2003 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2003 Special Global Edition — IFRS: Year 2002 in review

IFRS in Focus - 2002

Date Topic
December 2002 Special Asia-Pacific Edition summarising IASB's business combinations exposure drafts
December 2002 Special Global Edition summarising IASB's business combinations exposure drafts
November 2002 IAS Plus Quarterly Newsletter Americas Edition
October 2002 IAS Plus Quarterly Newsletter Europe-Africa Edition
October 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition
July 2002 IAS Plus Quarterly Newsletter European Edition
July 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition
May 2002 Special Asia-Pacific Edition summarising IASB's improvements exposure draft
May 2002 IAS Plus Quarterly Newsletter Americas Edition
April 2002 IAS Plus Quarterly Newsletter Europe-Africa Edition
April 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2002 IAS Plus Quarterly Newsletter Americas Edition
January 2002 IAS Plus Quarterly Newsletter Europe-Africa Edition
January 2002 IAS Plus Quarterly Newsletter Asia-Pacific Edition

IFRS in Focus - 2001

Date Topic
October 2001 IAS Plus Quarterly Newsletter Americas Edition
October 2001 IAS Plus Quarterly Newsletter Europe-Africa Edition
October 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition
July 2001 IAS Plus Quarterly Newsletter Americas Edition
July 2001 IAS Plus Quarterly Newsletter EuropeAfrica Edition
July 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition
May 2001 IAS Plus Quarterly Newsletter Europe-Africa Edition
April 2001 IAS Plus Quarterly Newsletter Americas Edition
April 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition
January 2001 IAS Plus Quarterly Newsletter Asia-Pacific Edition

IFRS in Focus - 2000

Date Topic
October 2000 IAS Plus Quarterly Newsletter Asia-Pacific Edition

Correction list for hyphenation

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