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.

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Related Publications

IFRS in Focus — IASB proposes to clarify onerous contract requirements

19 Dec 2018

This issue discusses the IASB's ED/2018/2 '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.

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

08 Oct 2018

The Transition Resource Group (TRG) for Insurance Contracts held its third technical meeting on 26-27 September 2018. This newsletter summarises the discussions of this meeting.

IFRS in Focus — IASB publishes Discussion Paper on Financial Instruments with Characteristics of Equity

15 Aug 2018

This issue outlines the key concepts of the IASB's June 2018 discussion paper DP/2018/1 'Financial Instruments with Characteristics of Equity'.

IFRS in Focus — Reporting on periods ending 30 June 2018 — Inflation in Argentina

09 Jul 2018

This issue discusses the financial reporting effects of inflation in Argentina.

IFRS in Focus — IASB issues a revised Conceptual Framework

14 May 2018

This issue discusses the recently published revised 'Conceptual Framework for Financial Reporting'.

IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

11 May 2018

Both IFRS 9 'Financial Instruments' and IFRS 15 'Revenue from Contracts with Customers' are mandatorily effective for annual periods beginning on or after 1 January 2018. For many entities, the first financial statements reflecting adoption of these significant standards will be an interim report for the six months to June 2018. IFRS 16 'Leases' is also available for early adoption in 2018 financial statements.

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

11 May 2018

This issue summarises the meeting of the IFRS 17 Transition Resource Group (TRG) which took place on 2 May 2018.

IFRS in Focus — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

29 Mar 2018

This issue discusses the IASB's ED 2018/01, 'Accounting Policy Changes (Proposed amendments to IAS 8)'.

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Related Publications

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

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

IFRS in Focus — IASB publishes Discussion Paper on Financial Instruments with Characteristics of Equity

IFRS in Focus — Reporting on periods ending 30 June 2018 — Inflation in Argentina

IFRS in Focus — IASB issues a revised Conceptual Framework

IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

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

IFRS in Focus — IASB proposes more changes to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors'

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Correction list for hyphenation