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

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IFRS in Focus — IASB publishes package of narrow-scope amendments to IFRS Standards

19 May 2020

This IFRS in Focus addresses the recent package of narrow-scope amendments to IFRS Standards that was published by the IASB on 14 May 2020.

IFRS in Focus — IASB proposes to defer effective date for 'Classification of Liabilities as Current or Non-current'

05 May 2020

This publication discusses proposed amendments to IAS 1 'Presentation of Financial Statements' set out in IASB Exposure Draft ED/2020/3 'Classification of Liabilities as Current or Non-current—Deferral of Effective Date'.

IFRS in Focus — Accounting considerations related to the Coronavirus 2019 Disease

04 May 2020

This updated IFRS in Focus highlights some of the key issues to be considered by entities in preparing their financial statements applying IFRS Standards.

IFRS in Focus — IASB proposes to amend IFRS 16 'Leases' regarding COVID-19-related rent concessions

24 Apr 2020

This publication addresses the proposed amendments to IFRS 16 'Leases' set out in Exposure Draft ED/2020/2 'COVID-19-Related Rent Concessions (Proposed amendments to IFRS 16)' published by the IASB in April 2020.

IFRS in Focus — IASB proposes Interest Rate Benchmark Reform — Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

16 Apr 2020

This IFRS in Focus outlines the proposed amendments set out in Exposure Draft ED/2020/1 'Interest Rate Benchmark Reform — Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16' published by the International Accounting Standards Board (IASB) on 9 April 2020.

IFRS in Focus — Expected credit loss accounting considerations related to Coronavirus Disease 2019

31 Mar 2020

This publication discusses certain key IFRS accounting considerations related to the accounting for expected credit losses (ECL) that may result from the COVID-19 pandemic. The focus of this publication is for lenders and banks though much of it will be applicable to measurement of ECL in industries other than financial services.

IFRS in Focus — IASB publishes Discussion Paper on Business Combinations — Disclosures, Goodwill and Impairment

24 Mar 2020

This IFRS in Focus outlines the key concepts of Discussion Paper DP/2020/1 'Business Combinations—Disclosures, Goodwill and Impairment'.

IFRS in Focus — IASB seeks views on the comprehensive review of its IFRS for SMEs Standard

03 Feb 2020

This IFRS in Focus addresses the International Accounting Standard Board’s (IASB’s) recent Request for Information (RFI) titled, 'Comprehensive Review of the IFRS for SMEs Standard'.

IFRS in Focus — IASB amends IAS 1 to clarify the classification of liabilities as current or non-current

29 Jan 2020

This 'IFRS in Focus' addresses the recent amendments 'Classification of Liabilities as Current or Non-current (Amendments to IAS 1)' issued by the IASB on 23 January 2020.

IFRS in Focus — IASB proposes new Standard titled 'General Presentation and Disclosures'

15 Jan 2020

This IFRS in Focus newsletter explains the recently published exposure draft of a new standard 'General Presentation and Disclosures' that is intended to replace IAS 1 'Presentation of Financial Statements'.

IFRS in Focus — Closing Out 2019

06 Dec 2019

This special edition sets out financial reporting issues that may be relevant for years ending on or after 31 December 2019 as a result of areas of regulatory focus, the current economic environment or changes in accounting standards.

IFRS in Focus — IASB issues Interest Rate Benchmark Reform amendments to IFRS 9, IAS 39, and IFRS 7

26 Sep 2019

This IFRS in Focus addresses the recent amendments to IFRS 9 Financial Instruments, IAS 39 'Financial Instruments: Recognition and Measurement' and IFRS 7 'Financial Instruments: Disclosures' that have been published by the International Accounting Standards Board (IASB).

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Related Publications

IFRS in Focus — IASB publishes package of narrow-scope amendments to IFRS Standards

IFRS in Focus — IASB proposes to defer effective date for 'Classification of Liabilities as Current or Non-current'

IFRS in Focus — Accounting considerations related to the Coronavirus 2019 Disease

IFRS in Focus — IASB proposes to amend IFRS 16 'Leases' regarding COVID-19-related rent concessions

IFRS in Focus — IASB proposes Interest Rate Benchmark Reform — Phase 2: Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16

IFRS in Focus — Expected credit loss accounting considerations related to Coronavirus Disease 2019

IFRS in Focus — IASB publishes Discussion Paper on Business Combinations — Disclosures, Goodwill and Impairment

IFRS in Focus — IASB seeks views on the comprehensive review of its IFRS for SMEs Standard

IFRS in Focus — IASB amends IAS 1 to clarify the classification of liabilities as current or non-current

IFRS in Focus — IASB proposes new Standard titled 'General Presentation and Disclosures'

IFRS in Focus — Closing Out 2019

IFRS in Focus — IASB issues Interest Rate Benchmark Reform amendments to IFRS 9, IAS 39, and IFRS 7

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