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IFRS in Focus

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 publishes Discussion Paper on Financial Instruments with Characteristics of Equity

15 Aug 2018

This issue outlines the key concepts of the IASB's June 2018 discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity'.

IFRS in Focus — Reporting on periods ending 30 June 2018 — Inflation in Argentina

09 Jul 2018

This issue discusses the financial reporting effects of inflation in Argentina.

IFRS in Focus — IASB issues a revised Conceptual Framework

14 May 2018

This issue discusses the recently published revised 'Conceptual Framework for Financial Reporting'.

IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

11 May 2018

Both IFRS 9 'Financial Instruments' and IFRS 15 'Revenue from Contracts with Customers' are mandatorily effective for annual periods beginning on or after 1 January 2018. For many entities, the first financial statements reflecting adoption of these significant standards will be an interim report for the six months to June 2018. IFRS 16 'Leases' is also available for early adoption in 2018 financial statements.

IFRS in Focus — Second Transition Resource Group meeting discussing the implementation of IFRS 17 Insurance Contracts

11 May 2018

This issue summarises the meeting of the IFRS 17 Transition Resource Group (TRG) which took place on 2 May 2018.

IFRS in Focus — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

29 Mar 2018

This issue discusses the IASB's ED 2018/01, 'Accounting Policy Changes (Proposed amendments to IAS 8)'.

IFRS in Focus — Plan Amendment, Curtailment or Settlement, amendments to IAS 19

01 Mar 2018

This issue discusses the IASB's amendments to IAS 19 relating to plan amendments, curtailments and settlements.

IFRS in Focus — IASB publishes 'Annual Improvements to IFRS Standards 2015–2017 Cycle'

01 Mar 2018

This issue discusses the IASB's amendments resulting from the 2015-2017 annual improvements cycle. The amendments affect four standards: IFRS 3, IFRS 11, IAS 12 and IAS 23.

IFRS in Focus — Transition Resource group discusses implementation of IFRS 17 'Insurance Contracts'

12 Feb 2018

The Transition Resource Group (TRG) for Insurance Contracts held its first technical meeting on 6 February 2018. This newsletter summarises the discussions of this meeting.

IFRS in Focus — Accounting for the effects of the U.S. tax reform legislation under IFRS

22 Jan 2018

On 22 December 2017, the U.S. tax legislation commonly known as the Tax Cuts and Jobs Act was signed into law by the president. As a result, recognition of the tax effects of the Act is required in the interim and annual periods that include 22 December 2017. This newsletter looks at the accounting for the effects of the Act under IAS 12 'Income Taxes'.

IFRS in Focus — Closing out 2017

20 Dec 2017

This newsletter sets out financial reporting issues that may be relevant for years ending on or after 31 December 2017 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards.

IFRS in Focus — IASB issues Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)

19 Oct 2017

This issue discusses the IASB's amendments to IAS 28 relating to long-term interests in associates and joint ventures.

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Related Publications

IFRS in Focus — IASB publishes Discussion Paper on Financial Instruments with Characteristics of Equity

IFRS in Focus — Reporting on periods ending 30 June 2018 — Inflation in Argentina

IFRS in Focus — IASB issues a revised Conceptual Framework

IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

IFRS in Focus — Second Transition Resource Group meeting discussing the implementation of IFRS 17 Insurance Contracts

IFRS in Focus — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

IFRS in Focus — Plan Amendment, Curtailment or Settlement, amendments to IAS 19

IFRS in Focus — IASB publishes 'Annual Improvements to IFRS Standards 2015–2017 Cycle'

IFRS in Focus — Transition Resource group discusses implementation of IFRS 17 'Insurance Contracts'

IFRS in Focus — Accounting for the effects of the U.S. tax reform legislation under IFRS

IFRS in Focus — Closing out 2017

IFRS in Focus — IASB issues Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28)

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Correction list for hyphenation