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 a revised Practice Statement on Management Commentary

03 Jun 2021

This IFRS in Focus outlines the proposals for revised IFRS Practice Statement 1 'Management Commentary' (the proposed Practice Statement or ED) set out in ED/2021/6 'Management Commentary', published by the International Accounting Standards Board (Board) in May 2021.

IFRS in Focus — IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction

07 May 2021

This IFRS in Focus outlines the recent amendments to IAS 12 'Income Taxes' titled 'Deferred Tax related to Assets and Liabilities arising from a Single Transaction' published by the International Accounting Standards Board (Board) in May 2021.

IFRS in Focus — IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board

04 May 2021

This IFRS in Focus summarises the Exposure Draft (ED) 'Proposed Targeted Amendments to the IFRS Foundation Constitution to Accommodate an International Sustainability Standards Board to Set IFRS Sustainability Standards', published by the International Financial Reporting Standards Foundation (Foundation) in April 2021. It also summarises the Foundation Trustees’ (Trustees) Feedback Statement on the 'Consultation Paper on Sustainability Reporting' that was published alongside the ED.

IFRS in Focus — IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not

23 Apr 2021

This 'IFRS in Focus' outlines the proposed amendments to IAS 21 set out in Exposure Draft ED/2021/4 Lack of Exchangeability (Proposed amendments to IAS 21) published by the IASB on 20 April 2021.

IFRS in Focus — IASB seeks views on what the Board’s priorities should be over the next five years

01 Apr 2021

This IFRS in Focus outlines the recent request for information published by the IASB in March 2021 to seek broad public input on the strategic direction and overall balance of its future work programme.

IFRS in Focus — IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions

31 Mar 2021

This IFRS in Focus outlines the recent amendment to IFRS 16 'Leases' titled 'Covid-19-Related Rent Concessions beyond 30 June 2021', published by the International Accounting Standards Board (Board) in March 2021.

IFRS in Focus — IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13

29 Mar 2021

This IFRS in Focus outlines the proposals set out in ED/2021/3 'Disclosure Requirements in IFRS Standards – A Pilot Approach: Proposed amendments to IFRS 13 and IAS 19 (the ED)', published by the International Accounting Standards Board (Board) in March 2021.

IFRS in Focus — IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessment

20 Jan 2021

This IFRS in Focus addresses the educational material 'Going concern - a focus on disclosure'.

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Related Publications

IFRS in Focus — IASB proposes a revised Practice Statement on Management Commentary

IFRS in Focus — IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction

IFRS in Focus — IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board

IFRS in Focus — IASB proposes amendments to IAS 21 to specify when a currency is exchangeable and how to determine the exchange rate when it is not

IFRS in Focus — IASB seeks views on what the Board’s priorities should be over the next five years

IFRS in Focus — IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions

IFRS in Focus — IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13

IFRS in Focus — IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies

IFRS in Focus — IASB amends IAS 8 to clarify the definition of accounting estimates

IFRS in Focus — IASB proposes amendment to IFRS 16 to extend the practical relief on rent concessions

IFRS in Focus — IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities

IFRS in Focus — IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessment

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Correction list for hyphenation