Deloitte (United States)

• Audit Committee Brief Issues for Audit Committees to Consider at Year-End (PDF 110k) - includes discussion of the challenges of compliance with existing standards in an uncertain economy and questions the audit committee may want to consider asking management and the independent auditor regarding the implications of the prolonged economic downturn.

Deloitte (Canada)

• L'IASB publie un exposé-sondage sur la comptabilité de couverture (PDF 114k), a French translation of IFRS in Focus: IASB issues exposure draft on hedge accounting

Deloitte (New Zealand)

• Accounting Alert update (January 2011) (PDF 313k) - includes discussion of relief for some entities affected by the NZ Budget 2010 in relation to loss of tax depreciation on buildings, changes to financial instruments, management commentary, Securities Commission review of financial reporting and other topics