IFRS compliance questionnaire for 2008
10 Dec 2008
Deloitte's IFRS Global Office has published our IFRS Compliance Questionnaire for 2008. This questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 31 October 2008.
It 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 of the questionnaire 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 this questionnaire. The items in this questionnaire are referenced to the applicable sections of the IFRSs. The questionnaire is 329 pages long. The questionnaire is 329 pages long. Click to download 2008 IFRS Compliance Questionnaire (Word version) (ZIP of a Microsoft Word file 706k).
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This questionnaire includes all new and revised Standards and Interpretations issued through 31 October 2008. Some of those become mandatory only in 2009, but early adoption is permitted in annual periods beginning 1 January 2008. Entities that have not elected to early-adopt any of these Standards or Interpretations, and that choose to defer moving to the new terminology introduced by IAS 1(2007), may prefer to complete the 2007 Compliance Questionnaire, which includes all of the Standards and Interpretations mandatory for annual periods beginning on or after 1 January 2008. IFRICs 11, 12, and 14 that were not effective for annual periods beginning on or after 1 January 2007 were shown in shaded text in the 2007 questionnaire. However, these Interpretations are effective for annual periods beginning 1 January 2008 and the relevant sections in the questionnaire should be completed. We remind you, also, that IAS 8.30 requires disclosures regarding Standards and Interpretations issued but not yet effective at the date of issue of the financial statements. |