In April and May 2021, Deloitte’s Global IFRS Office published three new interesting publications relating to IFRS.
IFRS in your pocket 2021
IFRS in your pocket is a comprehensive summary of the current IFRS Standards and Interpretations along with details of the projects on the standard-setting agenda of the International Accounting Standards Board. Backing this up is information about the Board and an analysis of the use of IFRS Standards around the world. This combination has made IFRS in your pocket an annual, and indispensable, worldwide favourite. It is the ideal guide, update and refresher for everyone involved.
The publication IFRS in your pocket is available on www.iasplus.com.
IFRS compliance, presentation and disclosure checklist 2021
This checklist is developed to assist the users in determining whether they complied with:
- The recognition, and measurement requirements; and
- Presentation and disclosure requirements
set out in the IFRSs in issue as of 31 December 2020.
The items in this questionnaire are referenced to the applicable sections of the IFRSs. The checklist is in Excel, formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/irrelevant for each recognition, measurement, presentation and disclosure item.
You can download the IFRS Compliance, Presentation and Disclosure checklist 2021 for free.
IAS 34 compliance checklist 2021
The checklist summarises the requirements of IAS 34 Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 31 December 2020.
You can download the IAS 34 compliance checklist 2021 for free.