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IFRS compliance, presentation, and disclosure checklist for 2012

  • Deloitte publications Image

Dec 17, 2012

Deloitte's IFRS Global Office has published the "IFRS Compliance, Presentation and Disclosure Checklist 2012." The checklist summarizes the recognition, measurement, presentation, and disclosure requirements set out in IFRSs as of June 30, 2012.

IFRSs include (1) Standards as issued by the IASB and the former International Accounting Standards Committee and (2) Interpretations as issued by the IFRS Interpretations Committee and the former Standing Interpretations Committee. The checklist 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 or seeking the advice of a qualified professional adviser.

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