Deloitte publication update
16 Jan, 2012
A reminder that you can access all the latest IFRS related Deloitte newsletters on the 'Publications' tab on the home page, including the latest edition of our Model financial statements.
The most recent publications include:
- The leases project: an update for the lessee (Spanish firm newsletter)
- IFRS in Focus — IASB issues exposure draft clarifying the transitional requirements of IFRS 10 (Japanese translation)
- IFRS fokussiert — IASB decision to defer the mandatory application date of IFRS 9 to 2015 (German firm newsletter).
The page also highlights that Deloitte's 2011 Model Financial statements that reflect the early application of new and revised Standards are now available. The model financial statements illustrate the impact of a number of new and revised Standards and Interpretations that are mandatorily effective on 1 January 2011 and the impact of the early application of new and revised Standards that are not yet mandatorily effective on 1 January 2011 (e.g. IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities and amendments to IAS 1, IAS 12, and IAS 19). 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.
Click for IFRS Model Financial Statements for 2011 including early adoption.