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 seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12

11 Dec 2020

This IFRS in Focus addresses the IASB's recent request for information titled ‘Post-implementation Review of IFRS 10 'Consolidated Financial Statements' IFRS 11 'Joint Arrangements' and IFRS 12 'Disclosure of Interests in Other Entities'’. The focus of the request for information is to obtain views to assess the effect of the requirements on investors, preparers and auditors.

IFRS in Focus — Closing out 2020

03 Dec 2020

This special edition sets out financial reporting issues that may be relevant for years ending on or after 31 December 2020 as a result of regulatory focus, the current economic environment or changes in accounting standards.

IFRS in Focus — IASB publishes Discussion Paper on 'Business Combinations under Common Control'

01 Dec 2020

This IFRS in Focus addresses the key concepts set out in the Discussion Paper DP/2020/2 'Business Combinations under Common Control' published by the International Accounting Standards Board in November 2020.

IFRS in Focus — IASB proposes to amend IFRS 16 Leases to clarify the measurement of lease liabilities in sale and leaseback transactions

30 Nov 2020

This IFRS in Focus addresses the proposed amendment to IFRS 16 Leases set out in Exposure Draft ED/2020/4 'Lease Liability in a Sale and Leaseback — Proposed amendment to IFRS 16' published by the International Accounting Standards Board in November 2020.

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

29 Oct 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 — Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting

30 Sep 2020

This 'IFRS in Focus' discusses the IFRS Foundation Trustees' 'Consultation Paper on Sustainability Reporting' and global standards and the wider ecosystem.

IFRS in Focus — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'

02 Sep 2020

This 'IFRS in Focus' addresses the amendments to IFRS 9 'Financial Instruments', IAS 39 'Financial Instruments: Recognition and Measurement', IFRS 7 'Financial Instruments: Disclosures', IFRS 4 'Insurance Contracts' and IFRS 16 'Leases' that have been published by the International Accounting Standards Board (Board). The amendments are titled 'Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'.

IFRS in Focus — IASB defers effective date for 'Classification of Liabilities as Current or Non-current' Image

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.

Select language:

IAS plus

IAS plus

Deloitte User?

IAS plus

IFRS in Focus

Related Publications

IFRS in Focus — IASB seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12

IFRS in Focus — Closing out 2020

IFRS in Focus — IASB publishes Discussion Paper on 'Business Combinations under Common Control'

IFRS in Focus — IASB proposes to amend IFRS 16 Leases to clarify the measurement of lease liabilities in sale and leaseback transactions

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

IFRS in Focus — Ground-breaking proposal from IFRS Foundation points to global standards for sustainability reporting

IFRS in Focus — IASB issues 'Interest Rate Benchmark Reform — Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)'

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

IFRS in Focus — IASB issues amendments to IFRS 17 'Insurance Contracts'

IFRS in Focus — COVID-19 and financial reporting under IFRS Standards

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

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

Quick links

Correction list for hyphenation