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2007

  • Update on the SEC and IFRSs

    22 Jan 2007

    John W White, the Director of the Division of Corporation Finance of the US Securities and Exchange Commission, spoke about "the Commission's role in the ongoing efforts to improve financial reporting through International Financial Reporting Standards (or IFRS) and the promotion of accounting convergence" at a conference last week in London.

  • IFAC president speaks on the global profession

    21 Jan 2007

    Fermin del Valle, President of the International Federation of Accountants and a partner in Deloitte & Touche (Argentina) presented the keynote address at the recent International Conference on the Role of the Profession in the New Milieu, sponsored by the Institute of Chartered Accountants of India (ICAI) in Chennai, India.

  • News from EFRAG

    17 Jan 2007

    At its meeting last week, the European Financial Reporting Advisory Group (EFRAG) voted to recommend that the European Commission adopt IFRS 8 Operating Segments for use in Europe.

  • Model IFRS financial statements and checklist for 2006

    16 Jan 2007

    We have posted Deloitte's model IFRS financial statements for the year ended 31 December 2006, and a related IFRS presentation and disclosure checklist for 2006. The model financial statements illustrate the application of the presentation and disclosure requirements of IFRSs by an entity that is not a first-time adopter of IFRSs.

  • Notes from the January 2007 IFRIC meeting

    15 Jan 2007

    The International Financial Reporting Interpretations Committee (IFRIC) met at the IASB's offices in London on Thursday and Friday 11 and 12 January 2007. Presented below are the preliminary and unofficial notes taken by Deloitte observers at the meeting.

  • Update on use of IFRSs in South Africa

    15 Jan 2007

    During 2003, the local standard setting body made a decision to issue the text of IFRSs in South Africa as South African Statements of Generally Accepted Accounting Practice (SA GAAP).