Sunday, November 08, 2009

IAS Plus International Accounting Standards: IFRS Financial Statements, Disclosure Checklist, Compliance Questionnaire


Deloitte's IFRS Global Office has published our IFRS Compliance Questionnaire for 2009. This 347-page questionnaire summarises the recognition and measurement requirements in IFRSs issued on or before 30 June 2009. 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. Click to download:

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