We provide comprehensive and supported solutions for the IFRS treatment and disclosures of your specific transactions.
Preparation and presentation of the information required for the first IFRS financial statements
Identification and fair valuation of assets and liabilities to be recognised; treatment of contingencies and goodwill under IFRS 3
Allocation to cash-generating unit(s) and measurement of the recoverable amount under IAS 36
Recognition and derecognition of financial instruments, including off-balance character of sales of receivables; identification and measurement of derivatives and commodity contracts; fair value measurement of all types of financial assets and liabilities; effective hedge accounting strategies under IAS 39; classification as debt or equity under IAS 32; disclosures under IFRS 7
Consolidation / deconsolidation of subsidiaries (including SPE), joint ventures and associates under IAS 27, IAS 28 and IAS 31
Identification of lease arrangements in outsourcing, take-or-pay and similar contracts under IFRIC 4; classification as finance or operating lease and accounting treatment by the lessee and/or the lessor under IAS 17
Identification and classification of post-retirement benefit plans and actuarial valuations under IAS 19
Fair value calculations and accounting treatment under IFRS 2
Revenue recognition for transactions involving specific aspects such as multiple components, milestone payments and repurchase commitments under IAS 18
Recognition criteria and measurement under IAS 37, including restructuring provisions and onerous contracts
Related party disclosures under IAS 24; segment reporting under IAS 14/IFRS 8 (diluted) earnings per share under IAS 33; discontinued operations and assets held for sale under IFRS 5
Deloitte provides timely updates on the IFRS developments that are relevant to your business. Updates can be obtained via tailor-made trainings and workshops and/or dedicated newsletters.