30 Jul 2021
This new paper is designed to provide guidance primarily to those charged with governance on their oversight role of the external auditors and in assessing the effectiveness of the external auditor’s response.
11 Dec 2020
This publication focuses on some of the most common and significant differences that may affect financial statements when converting from U.S. GAAP to IFRS Standards and vice versa.
06 Feb 2020
The Global Public Policy Committee has issued this paper to assist those charged with governance, which may be a Board of Directors and/or an Audit Committee, to fulfil their responsibilities with respect to an effective implementation of IFRS 17. This paper can help those charged with governance evaluate management's progress towards implementation and assess their external auditors' general readiness to audit the context of IFRS 17.
06 Feb 2020
The Global Public Policy Committee has issued a companion document to 'Implementation of IFRS 17 Insurance Contracts: Considerations for those charged with governance January 2020'. This paper focuses on key judgements and accounting policy choices faced by insurers related to the adoption of IFRS 17.
18 Jul 2018
This publication aims to provide a comprehensive view of insurers' reactions to the requirement in IFRS 17, as well as their perceptions on the scale and complexity of this major regulatory change, and the timelines surrounding system implementation necessary to achieve compliance.
28 Jul 2017
The Global Public Policy Committee (GPPC) have issued a paper to promote high quality audits of the accounting for expected credit losses by globally systemically important banks.
28 Jul 2017
On 28 July 2017, the Global Public Policy Committee (GPPC) have issued a paper titled 'The auditor’s response to the risks of material misstatement posed by estimates of expected credit losses under IFRS 9'.
05 Jul 2016
The introduction of IFRS 9 'Financial Instruments' will create new challenges for securitisation entities. Whilst there is a significant financial reporting impact, other stakeholders in the securitisation market need to consider the wider business challenges. In this publication we set out some of the key considerations for securitisation market participants, specifically focusing on SPE financial reporting.
30 Jun 2016
This publication illustrates the presentation and disclosure requirements of IFRS for investment funds. It includes standards applicable (without early adoption) as of 31 December 2015. It also contains additional disclosures that are considered to be best industry practice, particularly where such disclosures are included in illustrative examples provided with a specific standard.
17 Jun 2016
The Global Public Policy Committee (GPPC) have issued a report on the implementation of IFRS 9 impairment requirements by banks. The paper is structured in a way to assist the two key groups within a bank that will be instrumental in ensuring a high-quality implementation of IFRS 9 'Financial instruments'.
02 Mar 2016
Deloitte Middle East has issued an Arabic publication summarizing IPSAS, outstanding as at 1 January 2015.
12 May 2015
This publication illustrates the presentation and disclosure requirements of IFRS for investment funds. It includes standards applicable (without early adoption) as of 31 December 2014. It also contains additional disclosures that are considered to be best industry practice, particularly where such disclosures are included in illustrative examples provided with a specific standard.
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