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Updated IAS 34 compliance checklist

  • Deloitte publications Image

Nov 12, 2012

Deloitte's IFRS Global Office has published an updated checklist of 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 June 30, 2012.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.