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 amendments with regard to the disclosure of accounting policies

05 Aug 2019

This IFRS in Focus addresses the proposed amendments to IAS 1 'Presentation of Financial Statements' and IFRS Practice Statement 2 'Making Materiality Judgements' set out in Exposure Draft ED/2019/6 'Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)' published by the International Accounting Standards Board in August 2019.

IFRS in Focus — IASB proposes amendments to IAS 12 'Income Taxes'

19 Jul 2019

This IFRS in Focus addresses the proposed amendments to IAS 12 'Income Taxes' set out in Exposure Draft ED/2019/5 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12)' that has been published by the International Accounting Standards Board (IASB) in July 2019.

IFRS in Focus — IASB amends IFRS 17 Insurance Contracts to assist implementation Image

IFRS in Focus — IASB proposes to amend IFRS 17 'Insurance Contracts' to assist implementation

28 Jun 2019

This IFRS in Focus addresses the proposed amendments to IFRS 17 'Insurance Contracts' set out in Exposure Draft ED/2019/4 'Amendments to IFRS 17' (the ‘ED’) that has been published by the International Accounting Standards Board (IASB) in June 2019.

IFRS in Focus — IASB proposes to update references to the Conceptual Framework in IFRS 3

03 Jun 2019

This IFRS in Focus newsletter explains the recently proposed amendments to IFRS 3 'Business Combinations' that would update an outdated reference in IFRS 3 without significantly changing the requirements of the standard.

IFRS in Focus — IASB publishes proposals for amendments under its 'Annual Improvements' process

22 May 2019

This 'IFRS in Focus' newsletter explains the recently proposed amendments to IFRS 1 'First-time Adoption of International Financial Reporting Standards', IFRS 9 'Financial Instruments', the illustrative examples accompanying IFRS 16 'Leases', and IAS 41 'Agriculture' that were published by the IASB on 21 May 2019 as result of its annual improvements project 2018-2020.

IFRS in Focus — IASB proposes Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39

08 May 2019

This IFRS in Focus addresses the proposed amendments set out in Exposure Draft ED/2019/1 'Interest Rate Benchmark (Proposed amendments to IFRS 9 and IAS 39)' that was published by the IASB in May 2019.

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

11 Apr 2019

The Transition Resource Group (TRG) for Insurance Contracts held its fourth technical meeting on 4 April 2019. This newsletter summarises the discussions of this meeting.

IFRS in Focus — IASB proposes to clarify onerous contract requirements

19 Dec 2018

This issue discusses the IASB's ED/2018/2 'Onerous Contracts — Cost of Fulfilling a Contract (Proposed amendments to IAS 37)' published on 13 December 2018.

IFRS in Focus — Closing out 2018

18 Dec 2018

This special edition of 'IFRS in Focus' sets out financial reporting issues relevant for years ending 31 December 2018, arising from areas of regulatory focus, changes to accounting standards and the economic environment more broadly.

IFRS in Focus — IASB amends the definition of material

13 Nov 2018

This issue addresses the recent amendments to IAS 1 'Presentation of Financial Statements' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' that have been published by the International Accounting Standards Board (IASB). The amendments are titled 'Definition of Material—Amendments to IAS 1 and IAS 8'.

IFRS in Focus — Reporting on periods ending after 1 July 2018 — Inflation in Argentina

24 Oct 2018

This publication addresses issues that arise in connection with the inflationary situation in Argentina and provides guidance on how to apply IAS 29 'Financial Reporting in Hyperinflationary Economies' in that context.

IFRS in Focus — IASB amends the definition of a business in IFRS 3

24 Oct 2018

This publication discusses the recent amendments to IFRS 3 'Business Combinations' that have been published by the IASB.

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Related Publications

IFRS in Focus — IASB proposes amendments with regard to the disclosure of accounting policies

IFRS in Focus — IASB proposes amendments to IAS 12 'Income Taxes'

IFRS in Focus — IASB proposes to amend IFRS 17 'Insurance Contracts' to assist implementation

IFRS in Focus — IASB proposes to update references to the Conceptual Framework in IFRS 3

IFRS in Focus — IASB publishes proposals for amendments under its 'Annual Improvements' process

IFRS in Focus — IASB proposes Interest Rate Benchmark Reform amendments to IFRS 9 and IAS 39

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

IFRS in Focus — IASB proposes to clarify onerous contract requirements

IFRS in Focus — Closing out 2018

IFRS in Focus — IASB amends the definition of material

IFRS in Focus — Reporting on periods ending after 1 July 2018 — Inflation in Argentina

IFRS in Focus — IASB amends the definition of a business in IFRS 3

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Correction list for hyphenation