This edition of IFRS – Leases Newsletter highlights key developments relating to the joint International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB) Leases project, including the results of recent IASB and FASB discussions on the proposed lessor accounting model.

This edition of IFRS Practice Issues considers the requirements of IAS 40 Investment Property in respect of property under construction or development for future use as investment property, focusing on the significant amendments to those requirements introduced by the Improvements to IFRSs published by the International Accounting Standards Board. This publication also discusses related developments, including the latest proposals to amend IAS 40 and the International Valuation Standards Council Guidance Note 17: The Valuation of Investment Property under Construction.

This edition of First Impressions considers the requirements of IFRIC 17 Distributions of Non-cash Assets to Owners, and the related amendments to IFRS 5 Non-current Assets Held for Sale and Discontinued Operations and IAS 10 Events after the Reporting Period.

This is a monthly newsletter that provides news and factual information on developments concerning International Financial Reporting Standards. It comments on the IASB and IFRIC meetings, the agendas and projects of these bodies, as well as KPMG views on specific issues when appropriate

These are special issues of IFRS in Brief and will be published to report new exposure drafts and standards issued by the IASB, and for any other relevant developments affecting current and future IFRS reporters.