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The Deloitte Southeast Asia (SEA) Assurance & Advisory Services Group has published the inaugural issue of a newsletter focussing on financial reporting issues from a Southeast Asia perspective. This newsletter is a collaborative effort among the Deloitte member firms operating in Brunei, Guam, Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam. The newsletter brings together recent updates on financial reporting developments both internationally and within the region, and features topical matters that would be of interest to our clients and our professionals. Many of our clients have asked for more information about the implications from recent pronouncements, industry-specific accounting issues, and differences between IFRSs and local GAAP. This newsletter is directed towards meeting these requests.

  • Point of View Newsletter Issue No 1 (PDF 328k) September 2009. This first issue sets the scene with an overview of the financial reporting framework of the jurisdictions in the region and their stage of IFRS adoption. Besides the news in brief on IFRSs and local standard-setting activities, in this issue Alan Nisbet, Head of Assurance & Advisory, Deloitte Southeast Asia, provides his thoughts on how the key changes in IFRSs will affect financial reporting for 2009.

  • Point of View Newsletter Issue No 2 (PDF 278k) December 2009. This issue covers:
    • Implementation of FRS 139 in Malaysia
    • News in brief on IFRS activities August to November 2009
    • Country updates on accounting standards in Guam, Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam



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