Our assurance services provide access to Deloitte's technical professionals, including experts from the Brussels IFRS/IPSAS Centre of Excellence, to assist with complex accounting issues related to International Financial Reporting Standards (IFRS), International and European Public Sector Accounting Standards (IPSAS/EPSAS). Additionally, other professionals are available to address challenges involving Generally Accepted Accounting Principles (e.g., Belgian GAAP, US GAAP), as well as reporting and compliance matters.

Services are on an “on call” basis, making them flexible and scalable, and include services such as:​ 

• Technical accounting and financial reporting advice; ​ 
• Advice on implementation of new accounting standards; ​ 
• Financial statements remediation;​ 
• Commentary letters and accounting opinions;​ 
• Facilitate dedicated training sessions; ​
•  Advise on specific regulations such as European or SEC reporting and registration requirements.​  

Assurance services that help businesses assess the impact of adopting new reporting frameworks on financial statements, as well as the operational implementation.​ 

Key assistance areas include:​ 

• Financial statement impact assessment;​ 
• Development of methodological framework for adoption of, or transition from, different reporting frameworks; ​ 
• Impact assessment on systems and processes, as well as on your people.​  

Deloitte’s managed services and sourcing allows you to integrate our technical support with other service lines on a recurring basis with Deloitte acting as a third-party service provider for management.​ 

These services may include:​ 

• Accounting staff augmentation;​ 
• Consolidation support;​ 
• Preparation and review of financial statements;​ 
• Employee benefits such as actuarial services, IAS 19 consolidation and disclosure support. 

Beyond the judgements, the accounting and reporting of deferred taxes require solid processes that need to be further reinforced following the introduction of Pillar II and public country-by-country requirements​.

We can assist with:​​ 

• Preparation and review of consolidated tax accounting packages;​​ 
• Preparation and review of income tax disclosures;​​ 
• Tax accounting impact of business transactions (M&A, restructurings, IPO, etc.);​​ 
• Measurement, recognition and disclosure of uncertain tax positions; and​ Simulation and calculation of transitional safe harbour calculations and effective tax rate (ETR) for Pillar II purposes. 

Providing assurance services on key financial work streams associated with transactions such as:​ 

• IPO and exit readiness;​ 
• Compilation of pro forma financial statements, assistance in preparation of a prospectus;​ 
• Comfort letters;​ 
• Transaction support on accounting and financial reporting, financial operations and regulatory requirements;​ 
• Reporting accountant opinions in support of transactions;​ 
• Due diligence support on historical financial statements; 
• IT Due diligence and controls review in view of M&A activity.