Deloitte
Accounting Research Tool
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iGAAP in Focus (formerly IFRS in Focus)

2021

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IFRS in Focus December 2021 (Closing Out 2021)IFRS in Focus December 2021 (IASB amends the transition requirements of IFRS 17)IFRS in Focus November 2021 (IASB proposes amendments to IAS 7 and IFRS 7 to address supplier finance arrangements)IFRS in Focus November 2021 (IASB proposes amendments to IAS 1 regarding the classification of liabilities with covenants)IFRS in Focus October 2021 (IASB seeks views on the post-implementation review of the IFRS 9 classification and measurement requirements)IFRS in Focus July 2021 (IASB proposes a minor amendment regarding the initial application of IFRS 17 and IFRS 9)IFRS in Focus July 2021 (IASB proposes reduced disclosures for subsidiaries without public accountability)IFRS in Focus June 2021 (IASB proposes a revised Practice Statement on Management Commentary)IFRS in Focus May 2021 (IASB amends IAS 12 for deferred tax related to assets and liabilities arising from a single transaction)IFRS in Focus May 2021 (IFRS Foundation Trustees propose amendments to the IFRS Foundation Constitution to accommodate an International Sustainability Standards Board)IFRS in Focus April 2021 (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 April 2021 (IASB seeks views on what the Board’s priorities should be over the next five years)IFRS in Focus March 2021 (IASB publishes amendment to IFRS 16 to extend the practical relief on COVID-19-related rent concessions)IFRS in Focus March 2021 (IASB proposes amendments to the disclosure requirements in IAS 19 and IFRS 13)IFRS in Focus February 2021 (IASB amends IAS 1 and IFRS Practice Statement 2 with regard to the disclosure of accounting policies)IFRS in Focus February 2021 (IASB amends IAS 8 to clarify the definition of accounting estimates)IFRS in Focus February 2021 (IASB proposes amendment to IFRS 16 to extend the practical relief on rent concessions)IFRS in Focus January 2021 (IASB proposes new Standard on Regulatory Assets and Regulatory Liabilities)IFRS in Focus January 2021 (IFRS Foundation publishes educational material on the requirements of IFRS Standards relevant for going concern assessments)