IFR Bulletin

• IFR Bulletins 2012  
• IFR Bulletins 2011
• IFR Bulletins 2010
• IFR Bulletins 2009
• IFR Bulletins 2008

• Issue 6
  Proposed improvements to IFRSs
• Issue 5
  Government loans - Amendments to IFRS 1
• Issue 4
  ESMA Enforcement Database 11th Extract
• Issue 3
  ESMA Enforcement Database 10th Extract
• Issue 2
  ESMA Enforcement Database 9th Extract 
• Issue 1
  ESMA Enforcement Database 8th Extract 
 

IFR Bulletins 2011

• Issue 17
  IFRSs, IFRICs and amendments available for early adoption for 31 December 2011 year ends
• Issue 16
ESMA’s review on the implementation of IFRS 8 – Operating Segments
• Issue 15
  IFRSS, IFRIC and amendments that are mandatory for the first time for 31 december 2011 year ends
• Issue 14
  Investment entities
• Issue 13
  Government loans - proposed amendments to IFRS 1
• Issue 12
  Ifric 20: stripping costs in the production phase of a surface mine
• Issue 11
  Proposed improvements to IFRS
• Issue 10
  Joined arrangements, and investments in associates and joint ventures
• Issue 9
  Amendment to IAS19: employee benefits
• Issue 8
  Amendment to IAS1: presentation of financial statements
• Issue 7
  Financial Instruments Impairment Supplement to Exposure Draft and subsequent IASB redeliberations
• Issue 6
  Accounting for subsidiaries joint arrangements and associates and disclosures of interests in other entities
• Issue 5
  Offsetting financial assets and financial liabilities
• Issue 4
  IFRS(s), IFRICc(s) and amendments available for early adoption for 31 december 2010 year ends as at 31 january 2011
• Issue 3
  IFRS(s), IFRIC(s) and amendments that are mandatory for the first time for 31 december 2010 year ends as at 31 january 2011
• Issue 2
  IFRS 9 financial instruments: classification and measurement of financial liabilities, and derecognition of financial assets and financial liabilities
• Issue 1
  Deferred tax: recovery of underlying assets

• Issue 24
  Conceptual framework for financial reporting 2010 
• Issue 23
  Severe Hyperinflation Proposed amendment to IFRS 1 
• Issue 22
  Deferred Tax: Recovery of Underlying Assets, Proposed amendments to IAS 12 
• Issue 21
  Leases
• Issue 20
  Stripping Costs in the Production Phase of a Surface Mine 
• Issue 19
  Removal of Fixed Date s for First-time Adopters, Proposed amendments to IFRS 1 
• Issue 18
  The annual improvements process: Proposals to amend the Due Process Handbook for the IASB 
• Issue 17
  Measurement Uncertainty Analysis Disclosure of Fair Value Measurements, Limited re-exposure of proposed disclosures
• Issue 16
  Presentation of Items of Other Comprehensive Income, Proposed amendments to IAS 1 
• Issue 15
  Revenue from Contracts with Customers 
• Issue 14
  Measurement of Liabilities in IAS 37, Limited re-xposure of proposed amendments to IAS 37 
• Issue 13
  Defined Benefit Plans: Proposed amendments to IAS 19 
• Issue 12
  Conceptual Framework for Financial Reporting, The Reporting Entity 
• Issue 11
  Fair Value Option for Financial Liabilities 
• Issue 10
  Improvements to International Financial Reporting Standards 
• Issue 9
  Financial Instruments: Amorti sed Cost and Impairment 
• Issue 8
  Limited Exemption from Comparative IFRS 7 Disclosures for First-Time Adopters (Amendment to IFRS 1)
• Issue 7
  CESR publishes a seventh extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)
• Issue 6
  CESR publishes a sixth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)
• Issue 5
  CESR publishes a fifth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) 
• Issue 4
  Prepayments of a minimum funding requirement: amendmenst to IFRIC 14 
• Issue 3
  IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments  
• Issue 2
  IFRS 9 Financial Instruments 
• Issue 1
  IAS 24 Related Party Disclosures

IFR Bulletins 2009

• Issue 8
  Additional Exemptions for First-time Adopters Amendments to IFRS 1 
• Issue 7
  Group Cash-settled Share-based Transactions: Amendments to IFRS 2 
• Issue 6
  Financial Instruments: Classification and Measurement 
• Issue 5
  Improving Disclosures about Financial Instruments: Amendments to IFRS 7 
• Issue 4
  CESR publishes a fourth extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)  
• Issue 3
  IFRIC 18 Transfers of Assets from Customers 
• Issue 2
  IFRIC 16 Hedges of a Net Investment in a Foreign Operation 
• Issue 1
  IFRIC 17 Distributions of Non-cash Assets to Owners 

IFR Bulletins 2008

• Issue 18
  Amendments to IAS 39 and IFRS 7 Reclassification of Financial Assets 
• Issue 17
  CESR publishes a third extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)  
• Issue 16
  Agreements for the Construction of Real Estate 
• Issue 15
  Exposure Draft of Proposed Amendments to IFRS 2 Share-based Payment and IFRIC 11 IFRS 2 – Group and Treasury Share Transaction 
• Issue 14
  Amendments to IFRS regarding the cost of an investment in a subsidiary, jointly controlled entity or associate
• Issue 13
  IFRS 3 (Revised 2008) Business Combinations and IAS 27 (Revised 2008) Consolidated and Separate Financial Statements 
• Issue 12
  IFRIC publishes proposed guidance on accounting for customer contributions  
• Issue 11
  IAS 1 Presentation of Financial Statements (revised 2007)  
• Issue 10
  IFRIC publishes proposed guidance on distributions of non-cash assets
• Issue 9
  Amendments to IAS 32 and IAS 1; Puttable financial instruments and obligations arising on liquidation 
• Issue 8
  CESR publishes a second extract from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS)
• Issue 7
  IASB publishes revised proposals for determining the cost of investment in separate financial statements 
• Issue 5
  IFRS 3 Business Combinations (revised) and IAS 27 Consolidated and Separate Financial Statements (as amended 2008)  
• Issue 4
  Amendment to IFRS 2: Share-based Payment - Vesting Conditions and Cancellations  
• Issue 3 
  IFRIC Interpretation 14: The Limit on a Defined Benefit Asset, Minimum Funding Requirement and their Interaction 
• Issue 2
  IFRIC Interpretation 13: Customer Loyalty Programmes 
• Issue 1
  Improvements to International Financial Reporting Standards