Deloitte resources for 2009 year-ends

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07 Dec 2009

The 2009 versions of three mainstay Deloitte IFRS publications have been released and are available for download on www.iasplus.com in both PDF and Microsoft Word formats.

  • Deloitte's IFRS Illustrative Financial Statements for 2009. The model financial statements are intended to illustrate the presentation and disclosure requirements of IFRSs.They also contain additional disclosures that are considered to be best practice, particularly where such disclosures are included in illustrative examples provided with a specific Standard.
  • Deloitte's IFRS Presentation and Disclosure Checklist for 2009. The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
  • Deloitte's IFRS Compliance Questionnaire for 2009. This questionnaire summarises recognition and measurement requirements in IFRSs issued on or before 30 June 2009 and 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.

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