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What Is Available on this Page |
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This page includes (click):
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Important: Use of these documents
The model financial statements, checklists, and compliance questionnaires included in this section are provided solely for information purposes for your personal use. You should not provide or distribute them to any other person or entity.
None of (1) the member firm that provides any of these documents, (2) Deloitte Touche Tohmatsu, or (3) any other member firm of Deloitte Touche Tohmatsu or any of their respective subsidiaries, affiliates, and related entities, is by means of these documents rendering accounting or other professional advice or services. These documents are not a substitute for professional advice or services; nor should they be used as the basis for any decision or action that may affect your business.
None of (1) the member firm that provides any of these documents, (2) Deloitte Touche Tohmatsu, or (3) any other member firm of Deloitte Touche Tohmatsu or any of their respective subsidiaries, affiliates, and related entities, shall be responsible for any loss sustained by any person who relies on these documents.
Please note that while every effort has been made to ensure that these documents are complete in terms of the relevant requirements of IFRSs, users will inevitably be required to exercise professional judgment based on specific circumstances (for example, determination of whether financial statements 'fairly present'). These documents are merely enabling tools that do not address such judgmental issues.
Also, IFRSs are constantly changing. It is the responsibility of users of the documents on this page to maintain current working knowledge of IFRSs, which may affect the content of the model financial statements and checklists.
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| IFRS Model Financial Statements for 2007 |
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These model financial statements for the year ended 31 December 2007 illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) by an entity that is not a first-time adopter of IFRSs. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
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| IFRS Presentation and Disclosure Checklists for 2007 |
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IFRS Presentation and Disclosure Checklist for 2007
IAS 1 (Revised 2007) Compliance Checklist
IAS 1 (Revised 2007) Presentation of Financial Statements was issued on 6 September 2007 and is effective for annual periods beginning on or after 1 January 2009, with early application permitted. Click to download:
2007 Interim Reporting Compliance Checklist
IAS 34 compliance checklist as of 31 May 2007. The checklist is formatted to allow the recording of a review of interim financial statements, with a place to indicate yes/no/not-applicable for each item.
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| IFRS Compliance Questionnaire for 2007 |
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This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards (IFRSs) including Interpretations. This questionnaire may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in this questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs.
This questionnaire addresses the measurement and recognition requirements of IFRSs issued on or before 31 August 2007. It does not address presentation and disclosure requirements.
Note, however, that IAS 8.30 requires disclosures regarding Standards and Interpretations in issue but not yet effective at the date of issue of the financial statements. Therefore, in addition to the contents of the questionnaire, preparers will need to consider any Standards and Interpretations issued between 1 September 2007 and the date of issue of their 2007 financial statements. One example is the revised IAS 1, which was issued 6 September 2007. Presented Below is a separate compliance questionnaire for the revised IAS 1.
The questionnaire is 282 pages long. Click below to download it in either MS Word or PDF format:
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Spanish Version of Compliance Questionnaire for 2007
Deloitte Deloitte & Touche Ltda (Colombia) has published Cuestionario cumplimiento NIIF 2007 – 2007 IFRS Compliance Questionnaire in Spanish (PDF 2,322k). It is a direct Spanish translation of the English version above.
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| IFRS Model Financial Statements for 2006 |
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These model financial statements for the year ended 31 December 2006 illustrate the application of the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) by an entity that is not a first-time adopter of IFRSs. They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
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Deloitte (Denmark) has published IFRS modelregnskab 2006, the Danish Language Model IFRS Financial Statements for 2006 (PDF 758k, 142 pages). The statements reflect the requirements of Danish law as well as IFRSs. Each item in the financial statements is cross-referenced to the relevant source in IFRSs.
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| IFRS Presentation and Disclosure Checklist for 2006 |
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- IFRS Presentation and Disclosure Checklist for the year ended 31 December 2006 (PDF 561k).
- IFRS Presentation and Disclosure Checklist (ZIP 410k). The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item. This is a Microsoft Word File Zipped.
- IFRS 8 Disclosure Checklist (PDF 694k). This is a supplement to the above checklist reflecting the disclosures required by IFRS 8 Operating Segments. IFRS 8 was issued in November 2006 and is effective for annual financial statements for periods beginning on or after 1 January 2009. Earlier application is permitted.
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| IFRS Compliance Questionnaire 2006 |
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This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards (IFRSs) including Interpretations. This questionnaire may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in this questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs.
This questionnaire addresses the measurement and recognition requirements of IFRSs in issue at 30 June 2006. It does not address presentation and disclosure requirements.
IAS 8.30 requires disclosures regarding Standards and Interpretations issued but not yet effective at the date the financial statements are issued. Therefore, in addition to the contents of this questionnaire, preparers will need to consider any Standards and Interpretations issued between 1 July 2006 and the date of issue of their 2006 financial statements.
The questionnaire is 265 pages long. Click below to download it in either MS Word or PDF format:
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IFRS Model Financial Statements for 2005
For Entities that Are Not First-time Adopters of IFRSs in 2005 |
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IFRS Model Financial Statements for 2005
For a 2005 First-time Adopter of IFRSs |
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These model financial statements were developed to illustrate the typical disclosures which will be required of
a UK listed company with subsidiaries and associates, reporting for 2005, for the first time, under IFRSs for both the company and consolidated financial statements. This document contains only the model financial statements and omits the front section of the annual report which would contain the directors' report and other narrative statements required to meet local regulatory requirements. Material that is included in this document to meet specific UK requirements and specific references to UK GAAP have been highlighted on a yellow background.
The model financial statements are based on standards in issue as at 31 May 2004 which are expected to be effective for years beginning on or after 1 January 2005. They also reflect the proposed amendments to IAS 19 issued by the IASB in April 2004 on the assumption that they will be approved and become effective in 2005. There may be changes to standards which become effective in 2005 which differ from those expected at the time of preparation. In addition, the interpretation of IFRSs will continue to evolve over time. In many cases the wording used in the model financial statements is purely illustrative and in practice will need to be modified to reflect the circumstances of the group.
Click to download Deloitte's:
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| IFRS Model Financial Statements for 2005 for Investment Trust Groups |
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These model financial statements were developed by Deloitte in conjunction with the Association of Investment Trust Companies to assist investment trust companies (ITCs) in preparing their 2005 annual consolidated financial statements in conformity with International Financial Reporting Standards.
The model statements assume, consistent with AITC recommendations, that equity and fixed-income investments are measured at fair value through profit and loss. Some investments are also classified as available for sale for illustrative purposes. These model statements do not illustrate an ITC parent company's separate financial statements. While they also do not illustrate an ITC's interim financial statements, many of the accounting issues faced will be common to both interim and annual financial statements.
Click to download Deloitte's:
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| IFRS Presentation and Disclosure Checklists for 2005 |
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- IFRS Presentation and Disclosure Checklist for the year ended 31 December 2005 (PDF 574k).
- IFRS Presentation and Disclosure Checklist for the year ended 31 December 2005 (PDF 1,084k). Same as above but formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
- IFRS 7 Disclosure Checklist (PDF 240k). This checklist supplements the IFRS Presentation and Disclosure Checklist (above) by adding the disclosures required by IFRS 7 Financial Instruments: Disclosures.
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| IFRS Compliance Questionnaire 2005 |
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This questionnaire summarises the recognition and measurement requirements in International Financial Reporting Standards including Interpretations. This questionnaire may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users of the questionnaire are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in the questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs.
This questionnaire addresses the measurement and recognition requirements of IFRSs in issue at 31 March 2004, together with any additional pronouncements issued by the IASB or IFRIC and effective for financial periods beginning on or after 1 January 2005.
Click to download Deloitte's:
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| Important Copyright Information |
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These materials are copyright © Deloitte Touche Tohmatsu. All rights reserved. Terms of use are set out within each document.
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 PDF files may be viewed and printed using Adobe Acrobat Reader. Adobe PDF (Portable Document Format) is a safe, cross-platform document file format and is available without charge.
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