Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
Deloitte IFRS Publications
The model financial statements of International GAAP Holdings Limited for the year ended 31 December 2022 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards without the use of any actual numbers. They also contain additional disclosures that…
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 IASB. Backing this up is information about the IASB, the ISSB and an…
This Roadmap provides an overview of the most significant differences between U.S. GAAP and IFRS® Standards — two of the most widely used accounting standards in the world. The 2021 edition includes updated and expanded guidance that reflects standards effective as…
IFRS 15: Revenue from Contracts with Customers At the end of May 2014, IFRS 15: Revenue from Contracts with Customers (IFRS 15) was released. This standard outlines a single comprehensive model of accounting for revenue arising from contracts with customers and supersedes…
This special edition of IFRS in Focus sets out financial reporting issues that may be relevant for years ending on or after 31 December 2021 as a result of areas of regulatory focus, the current economic environment or changes in…
This appendix to Deloitte’s IFRS model financial statements 2020 illustrates the disclosures resulting from the IBOR Reform Phase 1 and Phase 2 amendments. Source: IAS PLUS
This guide is intended to assist preparers and users of financial statements to understand the impact of IFRS 16 Leases, issued in January 2016 and effective for accounting periods beginning on or after 1 January 2019. A useful resource on…
This publication from Deloitte focuses on some of the most common and significant differences that may affect financial statements when converting from U.S. GAAP to IFRS Standards and vice versa. It reflects differences for standards that are mandatory as…