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IFRS Compliance Questionnaire for 2007

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07 Dec 2007

We have posted Deloitte's IFRS Compliance Questionnaire for 2007.

This questionnaire summarises the recognition and measurement requirements in IFRSs including Interpretations. The questionnaire may be used to assist in considering compliance with those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Users are presumed to have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in the questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs. The questionnaire addresses the measurement and recognition requirements of IFRSs issued on or before 31 August 2007. It does not address presentation and disclosure requirements (for which we have published a Separate Checklist). Note, however, that IAS 8.30 requires disclosures regarding Standards and Interpretations issued but not yet effective at the date of issue of the financial statements. Therefore, in addition to the contents of the compliance questionnaire, preparers will need to consider any Standards and Interpretations issued between 1 September 2007 and the date of issue of their 2007 financial statements. The questionnaire is 282 pages long. Click below to download it in either MS Word (Zipped) or PDF format: There are permanent links on our Model Financial Statements Page.


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.