Full companion toolkit
Deloitte prepared a comprehensive assessment package to help you determine whether or not your organization’s financial reporting meet all relevant presentation and disclosure requirements.
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Related Publications
Illustrative disclosures for insurers applying IFRS 17
Jan 25, 2023
With IFRS 17 'Insurance Contracts' now being effective for periods that commenced on 1 January 2023, insurers and reinsurers are increasingly focusing on what they will disclose. Investors, on the other hand, are more focused on what they would like to be disclosed. This publication includes illustrative presentation and disclosures under IFRS 17 to help preparers to implement the disclosure requirements and to give investors, auditors, and regulator an idea of what to expect from preparers.
ASPE presentation and disclosure checklist
Dec 31, 2022
The checklist summarizes presentation and disclosure requirements in ASPE in issue as of December 31, 2021.
SEC Compliance Checklist on Form 10-K
Dec 20, 2022
The SEC Form 10-K is used for annual reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. This checklist summarizes the disclosure requirements of Form 10-K.
SEC Compliance Checklist — General
Dec 20, 2022
Completion of SEC Compliance Checklist — General, assists in documenting compliance with SEC disclosure and filing requirements. This checklist is not designed for use by “Smaller Reporting Companies” or “Emerging Growth Companies.”
Checklist for Quarterly Report on SEC Form 10-Q
Dec 20, 2022
SEC Form 10-Q is used for quarterly reports under Section 13 or 15(d) of the Securities Exchange Act of 1934. This checklist summarizes the disclosure requirements of Form 10-Q.
SEC Checklist — Annual Report or Registration Statement or Transition Statement on SEC Form 20-F
Dec 20, 2022
SEC Checklist — Annual Report or Registration Statement/Transition to Form 20-F, appropriate for external distribution to clients, is revised to reflect changes in SEC rules, regulations, and forms; update references; and make editorial changes. No significant changes were made to this checklist as a result of this update.
IFRS illustrative financial statements 2022
Oct 03, 2022
These financial statements illustrate the presentation and disclosure requirements of IFRSs for the year ended December 31, 2021 by an entity that is not a first-time adopter of IFRSs.
MD&A assessment tool
Jul 14, 2022
This publication is designed to be an easy-to-use tool to assess your company’s MD&A. All of the current requirements, as per National Instrument 51-102 Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.
IFRS compliance, presentation and disclosure checklist
Jun 11, 2022
The checklist summarizes the recognition, measurement, presentation and disclosure requirements set out in IFRS® Standards in issue as of December 31, 2021.
IAS 34 compliance checklist 2022
Jun 10, 2022
The checklist summarizes the requirements of IAS 34, Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of December 31, 2021.
IFRS model financial statements 2020 — Appendix 2 — Financial instrument disclosures when applying Interest Rate Benchmark Reform — Phase 1 amendments to IFRS 9 and IAS 39 and Phase 2 amendments to IFRS 9, IAS 39, IFRS 4 and IFRS 16
Mar 15, 2021
This appendix to Deloitte's IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments.
AIF assessment tool
Jan 15, 2021
This checklist is designed to be an easy-to-use tool to assess your company’s AIF. All of the current requirements, as per National Instrument 51-102, Continuous Disclosure Obligations, have been included, along with an area for users to include commentary specific to their company.
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