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 proposes to amend the definitions of accounting policies and accounting estimates in IAS 8

14 Sep 2017

This newsletter discusses the IASB's proposal to amend the definitions of accounting policies and accounting estimates in IAS 8.

IFRS in Focus — IASB publishes a Practice Statement on Making Materiality Judgements

14 Sep 2017

This newsletter summarises the IFRS Practice Statement 'Making Materiality Judgements' aimed at assisting management in presenting financial information about the entity that is useful to existing and potential investors, lenders and other creditors in making decisions about providing resources to the entity.

IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8

14 Sep 2017

This newsletter outlines the proposed amendments to IAS 1 'Presentation of Financial Statements' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' set out in the recent IASB Exposure Draft (ED) 2017/6 'Definition of Material (Proposed amendments to IAS 1 and IAS 8)' that aim at clarifying the definition of ‘material’ and at aligning the definition used in the Conceptual Framework and the standards themselves.

IFRS in Focus — EC publishes guidelines on the EU Non-Financial Reporting Directive

17 Jul 2017

This newsletter discusses the European Commission's guidelines for assisting companies disclose information required by the EU Non-Financial Reporting Directive in a consistent and comparable manner.

IFRS in Focus — Task Force on Climate-related Financial Disclosures issues its final report

30 Jun 2017

This newsletter discusses the final report recently issued by the Task Force on Climate-related Financial Disclosures. The recommendations aim to provide investors, asset owners, asset managers, lenders and insurance underwriters with consistent climate-related financial disclosures that are useful in understanding material climate-related risks.

IFRS in Focus — IASB proposes to amend IAS 16 in relation to the accounting for proceeds from selling items produced before an item of property, plant and equipment is available for use

28 Jun 2017

This newsletter outlines the proposed amendments to IAS 16 'Property, Plant and Equipment' set out in the recent IASB Exposure Draft (ED) 2017/4 that proposes to require entities to recognise proceeds from selling items produced before the PPE is available for use in profit or loss, together with the costs of producing those items.

IFRS in Focus — IASB issues IFRIC 23 Uncertainty over Income Tax Treatments

07 Jun 2017

This edition outlines a new Interpretation, IFRIC 23 'Uncertainty over Income Tax Treatments', developed by the IFRS Interpretations Committee and issued by the IASB.

IFRS in Focus — IASB issues Request for Information as part of its Post-Implementation Review of IFRS 13

26 May 2017

This newsletter outlines the contents of the Request for Information issued by the IASB as part of the post-implementation review of IFRS 13 'Fair Value Measurement'.

IFRS in Focus — IASB issues IFRS 17 – Insurance Contracts

18 May 2017

This newsletter provides a comprehensive overview of the IASB's new standard, IFRS 17 'Insurance Contracts'.

IFRS in Focus — Spotlight on key judgements and estimates disclosures

01 May 2017

This newsletter addresses the requirements of IAS 1 'Presentation of Financial Statements' relating to the disclosure of key judgements management has made in the process of applying accounting policies and of assumptions and other sources of estimation uncertainty underlying amounts included in the financial statements.

IFRS in Focus — IASB proposes to amend IFRS 9 in relation to prepayment features with negative compensation

24 Apr 2017

This newsletter outlines the proposals set out in the recent exposure draft ED/2017/3 'Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)' which was published by the IASB in April 2017 for public comment.

IFRS in Focus — IASB publishes a discussion paper on Principles of Disclosures

31 Mar 2017

This newsletter outlines the proposals set out in the recent discussion paper DP/2017/1 'Disclosure Initiative — Principles of Disclosure' which was published by the IASB in March 2017 for public comment.

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Related Publications

IFRS in Focus — IASB proposes to amend the definitions of accounting policies and accounting estimates in IAS 8

IFRS in Focus — IASB publishes a Practice Statement on Making Materiality Judgements

IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8

IFRS in Focus — EC publishes guidelines on the EU Non-Financial Reporting Directive

IFRS in Focus — Task Force on Climate-related Financial Disclosures issues its final report

IFRS in Focus — IASB proposes to amend IAS 16 in relation to the accounting for proceeds from selling items produced before an item of property, plant and equipment is available for use

IFRS in Focus — IASB issues IFRIC 23 Uncertainty over Income Tax Treatments

IFRS in Focus — IASB issues Request for Information as part of its Post-Implementation Review of IFRS 13

IFRS in Focus — IASB issues IFRS 17 – Insurance Contracts

IFRS in Focus — Spotlight on key judgements and estimates disclosures

IFRS in Focus — IASB proposes to amend IFRS 9 in relation to prepayment features with negative compensation

IFRS in Focus — IASB publishes a discussion paper on Principles of Disclosures

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Correction list for hyphenation