Deloitte publications update

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02 Feb 2011

The following Deloitte publications are now available:

Deloitte (Australia)

  • Monthly Roundup - January 2011 edition, a summary of financial reporting developments during January 2011. Includes a high level update of key recent developments and considerations, including accounting for the Queensland floods and other natural disasters, Australian Securities and Investment Commission (ASIC) focus areas for December 2010 financial reports, recent amending standards and developments in financial instruments.

Deloitte (China)

  • Deloitte (China) has published new e-learning modules in Chinese on IAS 7 Statement of Cash Flows, IAS 23 Borrowing Costs, IAS 27 Consolidated and Separate Financial Statements (2008) and IFRS 3 Business Combinations (2008). The modules can be accessed on our CASPlus website.

Deloitte (Czech Republic)

  • Accounting News (PDF 206k), a summary of developments in Czech accounting standards, IFRS and US GAAP (in English). Highlights include a discussion on accounting for intangible assets and frequent issues in determining income tax contingencies under US GAAP.

Deloitte (United States)

  • Heads Up Boards Consider Feedback on Leases ED (PDF 165k) – addresses some other significant issues that were identified at the Leases roundtables and in comment letters, including transition methods, the treatment of lease incentives, and guidance on build-to-suit leases. Also includes discussion of industry-specific concerns.
  • Heads Up FASB Proposes Guidance on Balance Sheet Offsetting for Financial Assets and Financial Liabilities (PDF 153k) – discusses the FASB's recently issued exposure draft (ED) Offsetting. The ED is part of a joint effort between the FASB and IASB to converge their accounting standards on the offsetting of financial assets and financial liabilities.
  • Webcast IFRS for Insurers: The Latest on Insurance Contract Accounting – to be held on Friday, 4 February 2011, 2:00pm - 3:00pm (US Eastern) (registration details)


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