Financial Reporting Tools

2008 was another active year in terms of the number of significant new accounting standards and regulatory requirements which were announced and/or became effective. With the multitude of ever increasing requirements, it may sometimes be difficult for management and Directors to analyze all of the standards and guidance issued and to develop an action plan to ensure that they fulfil all of their responsibilities.

To this end, Deloitte has prepared comprehensive assessment tools to help management and Directors determine whether or not their organizations’ financial statements and other financial filings meet all of the continuous disclosure obligations. Correspondingly, using these tools to analyze their financial filings may assist users in performing their due diligence responsibilities.

Canadian GAAP requirementsUS GAAP requirementsIFRS requirements

Part V Financial statement disclosure checklist - December 31, 2009
This item will not be updated in 2010 as there were no significant updates to the Canadian GAAP in 2010.

Part V Financial statement disclosure checklist – Appendix - December 31, 2009
This item will not be updated in 2010 as there were no significant updates to the Canadian GAAP in 2010.

Part II Financial statement disclosure checklist - December 2009

MD&A assessment tool - December 2011

Executive compensation assessment tool - December 2011

AIF assessment tool - December 2011

U.S. GAAP Checklist Tool

Quarterly updates:

U.S. GAAP Presentation and Disclosure Checklist - June 2011

U.S. Generally Accepted Accounting Principles compliance  checklist - December 2008

Annual report or registration statement or transition statement on SEC Form 20-F checklist - April 2011

Annual report on SEC Form 10-K checklist - January 2011

SEC compliance checklist – general - November 2011

US - Canadian GAAP reconciliation checklist - December 2010

U.S GAAP–IFRS Questionnaire

Current report on SEC Form 8-K checklist - November 2004

Checklist for Quarterly Report on SEC Form 10-Q - September 2011

IFRS compliance, presentation and disclosure checklist - 2011*

IFRS model financial statements 2011 with no early application

IFRS model financial statements 2011 with early application

IAS 34, Interim reporting compliance checklist - June 2011

IFRS 8, Operating segments - February 2007

* Includes differences with Canadian GAAP.

Just released

Directors’ Alert: 12 issues for 2012

When Uncertainty Reigns

This publication examines some of the top challenges likely to face companies, and their board of directors, in 2012.

Publication date: 1/2012 | File size: 985 KB Must Read

Deloitte publications

2011 annual financial reporting document review guide

An all-in-one disclosure assessment tool

Deloitte has prepared a comprehensive assessment package to help management and directors determine whether or not their organization's financial statements and other financial filings meet its continuous disclosure obligations.

Publication date: 1/2012 | File size: 163 KB

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Standard-setting Activities Index
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