Deloitte publications update
24 Mar 2011
The following Deloitte publications are now available:
Global publications
- Updated IASB Project Insights:
- Financial instruments - impairment (PDF 229k)
- Insurance contracts (PDF 107k)
- Leases (PDF 110k)
Deloitte (New Zealand)
- Special Accounting Alert – Christchurch earthquake: Financial reporting considerations (PDF 320k) – provides guidance on taking the effects of the Christchurch earthquake into account when preparing financial reports
- Quarterly update – What's new in financial reporting for March 2011? (PDF 356k) – provides a high level overview of new and revised financial reporting requirements that need to be considered for annual and interim financial reporting periods ending on 31 March 2011
Deloitte (United Kingdom)
- Six of one (PDF 1,509k) – survey of half-yearly financial reporting in 2010 by 130 listed companies in the United Kingdom
- Insurance Accounting Newsletter – Issue 19, March 2011 (PDF 139k) – this issue is titled "Unsuccessful efforts" split the Boards and provides a summary of the recent joint FASB/IASB meetings held to discuss the Insurance Contracts project. During recent meetings, the Boards disagreed on how to account for distribution costs incurred to add new business to insurance portfolios.