EU – Deloitte resources for 2009 year-ends

Deloitte has released the 2009 versions of three IFRS publications:

• IFRS Presentation and Disclosure Checklist for 2009 is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item;
• IFRS Compliance Questionnaire for 2009 summarizes recognition and measurement requirements in IFRS issued on or before June 30, 2009 and may be used to assist in considering compliance with those pronouncements;
• IFRS Illustrative Financial Statements for 2009 are intended to illustrate the presentation and disclosure requirements of IFRS.