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IFRS in Focus

Deloitte China has translated the following IFRS in Focus Newsletters into Chinese. Click the links below to download Chinese / English version:

Date IFRS in Focus Newsletter Chinese version English version
IFRS
December 2011 Closing Out 2011 Download Download
December 2011 IASB clarifies requirements for offsetting financial assets and financial liabilities and amends disclosures Download Download
December 2011 IASB defers the mandatory effective date of IFRS 9 and adds disclosure requirements Download Download
June 2011 IASB amends accounting for post-employment benefits Download Download
June 2011 IASB issues Amendments to IAS 1 on Presentation of Items of Other Comprehensive Income Download Download
May 2011 IASB issues new standard on consolidation Download Download
May 2011 IASB issues new standard on disclosure of interests in other entities Download Download
May 2011 IASB issues new standard on fair value measurement and disclosure Download Download
May 2011 IASB issues new standard on joint arrangements - Download
January 2011 IASB issues amendments to IFRS 1 on first-time adoption of IFRSs after period of severe hyperinflation Download Download
January 2011 IASB issues amendments to IFRS on removal of fixed dates for first-time adopters Download Download
January 2011 IASB issues amendments to IAS 12 Download Download
December 2010 Closing Out 2010 Download Download
June 2010 IASB and FASB modify convergence strategy Download Download
May 2010 Improvements to IFRSs 2010 Download Download
January 2010 Limited exemption from comparative IFRS 7 disclosures for first-time adopters Download Download
December 2009 Closing out 2009 Download Download
November 2009 IFRS 9 Financial Instruments Download Download
November 2009 Amendments to IAS 24 Download Download
October 2009 Classification of Rights Issues Download Download
August 2009 Additional Exemptions for First-time Adopters Download Download
July 2009 Simplified Financial Reporting - IASB Provides Relief for SMEs Download Download
July 2009 Clarification of accounting for group cash-settled share-based payment transactions Download Download
April 2009 Improvements to IFRSs 2009 Download Download
March 2009 Clarification Regarding Assessment of Embedded Derivatives (IAS 39) Download Download
March 2009 IFRS 7 Amended to Improve Disclosures about Financial Instruments Download Download
IFRIC
December 2009 IFRIC 19 - IFRIC clarifies accounting for debt for equity swaps Download Download
December 2009 IASB Amends IFRIC 14 Download Download
March 2009 Clarification Regarding Assessment of Embedded Derivatives (IFRIC 9) Download Download
February 2009 Guidance Issued on Accounting for Transfers of Assets from Customers (IFRIC 18) Download Download
Exposure Draft and Discussion Paper
November 2011 IASB issues revised exposure draft on revenue recognition Download Download
October 2011 IFRS Interpretations Committee issues Final Interpretation on Stripping Costs in the Production Phase of a Surface Mine Download Download
August 2011 IASB proposes to defer the mandatory effective date of IFRS 9 Download Download
July 2011 IASB issues request for views on agenda consultation Download Download
June 2011 IASB issues Exposure Draft on Improvements to IFRSs 2011 Download Download
February 2011 IASB and FASB issue joint proposals on impairment of financial assets Download Download
February 2011 IASB issues exposure draft on offsetting financial assets and financial liabilities Download Download
December 2010 IASB issues exposure draft on hedge accounting Download Download
November 2010 IASB issues request for views seeking input on transition and effective dates for certain IASB projects Download Download
November 2010 IASB issues revisions to IFRS 9 for financial liability accounting Download Download
October 2010 IASB issues exposure draft on first-time adoption of IFRSs after a period of severe hyperinflation Download Download
October 2010 IASB issues exposure draft on deferred tax: Recovery of underlying asset Download Download
October 2010 IASB amends disclosures about transfers of financial assets Download Download
October 2010 IASB completes first phase of joint project on Conceptual Framework for Financial Reporting Download Download
September 2010 IFRS Interpretations Committee issues Draft Interpretation on Stripping Costs in the Production Phase of a Surface Mine Download Download
September 2010 IASB issues Exposure Draft on Removal of Fixed Dates for First-time Adopters Download Download
August 2010 IASB issues Exposure Draft on Lease Accounting Download Download
August 2010 Insurance Contracts Download Download
July 2010 IASB issues Exposure Draft on Fair Value Measurement Disclosures Download Download
June 2010 IASB issues revenue recognition exposure draft Download Download
June 2010 IASB proposes changes to the presentation of profit or loss and other comprehensive income in IAS 1 Download Download
May 2010 IASB issues proposals on the fair value option for financial liabilities Download Download
May 2010 Closing the Corridor - IASB proposes significant changes to pension accounting Download Download
March 2010 IASB publishes Exposure Draft on Conceptual Framework Description of the Reporting Entity Download Download
January 2010 IASB refines proposals for the measurement of liabilities in IAS 37 Download Download
November 2009 Financial Instruments: Amortised Cost and Impairment Download Download
September 2009 IASB Releases Omnibus Exposure Draft of Annual Improvements Download Download
August 2009 IASB Proposes guidance on Rate-regulated activities Download Download
July 2009 Management commentary Download Download
July 2009 Role of credit risk in liability measurement Download Download
June 2009 Proposed Amendments to IFRIC 14 Download Download
June 2009 Expanded Guidance on Fair Value Measurement Download Download
April 2009 Changes Proposed for Income Tax Accounting Download Download
April 2009 New Derecognition Model Proposed for Financial Instruments Download Download
April 2009 IASB and FASB issue Preliminary Views on Lease Accounting Download Download
February 2009 Amendments proposed for IFRICs 9 and 16 Download Download
January 2009 Proposals for a New Standard on Consolidation Download Download
January 2009 Discussion Paper Proposes New Basis for Revenue Recognition Download Download
January 2009 Additional disclosures proposed for investments in debt instruments Download Download
January 2009 Proposed amendments regarding the assessment of embedded derivatives on reclassification Download Download
Others
December 2010 IASB issues Practice Statement on management commentary Download Download
April 2009 G20: Implications for IFRSs Download Download
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