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Compliance checklists for 2014 issued

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Oct 20, 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.

The IFRS compliance, presentation, and disclosure checklist for 2014 summarizes the recognition, measurement, presentation, and disclosure requirements in IFRSs as of April 30, 2014. These IFRSs include (1) standards issued by the IASB and the former International Accounting Standards Committee and (2) Interpretations issued by the IFRS Interpretations Committee and the former Standing Interpretations Committee.

The IAS 34 compliance checklist for 2014 summarizes the requirements of IAS 34, Interim Financial Reporting. Using this checklist, entities can record their review of interim financial statements and can indicate yes, no, or not applicable for each item. The checklist addresses the requirements of IAS 34 as of April 30, 2014.

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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.