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Compliance checklists for 2014 issued

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20 Oct 2014

Deloitte's IFRS Global Office has issued updated versions of the IFRS compliance, presentation, and disclosure checklist and the IAS 34 compliance checklist for 2014. These checklists are "pure" IFRS checklists and do not contain the additional legal and regulatory requirements which UK IFRS reporters will also need to comply with.

The IFRS compliance, presentation and disclosure checklist 2014 summarises the recognition, measurement, presentation, and disclosure requirements set out in IFRSs in issue as of 30 April 2014. IFRSs include Standards as issued by the International Accounting Standards Board (IASB) and the former International Accounting Standards Committee and Interpretations as issued by the IFRS Interpretations Committee and the former Standing Interpretations Committee. It may be used as a guide to assist in considering compliance with the requirements of the IFRSs. It is not a substitute for understanding such pronouncements.  This is a "pure" IFRS compliance, presentation and disclosure checklist.  UK IFRS reporters should additionally refer to 'GAAP 2014 Annual report disclosures for UK listed groups' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

The IAS 34 compliance checklist 2014 summarises 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/not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 30 April 2014.  This is a "pure" IFRS compliance checklist.  UK IFRS reporters should additionally refer to '2014 update on half-yearly financial reporting' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

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