2007 IFRS compliance questionnaire in Spanish
19 Feb 2008
Deloitte & Touche Ltda (Colombia) has published Cuestionario cumplimiento NIIF 2007 — 2007 IFRS Compliance Questionnaire in Spanish.
It is a direct Spanish translation of the English version. The questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 31 August 2007. The items in this questionnaire are referenced to the applicable sections of the IFRSs. Please bear in mind that IAS 8.30 requires disclosures regarding Standards and Interpretations issued but not yet effective when the financial statements are issued. Therefore, in addition to the contents of the 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.
Click to view Cuestionario cumplimiento NIIF 2007 (PDF 2,322k). You will find a link to this and related publications on our Model IFRS Financial Statements Page.
