Deloitte (Colombia)
- IASB emite borrador para discusión pública sobre compensación de activos financieros y pasivos financieros (PDF 208k) – a Spanish Translation of IFRS in Focus: IASB issues exposure draft on offsetting financial assets and financial liabilities
- IASB y FASB emiten propuestas conjuntas sobre el deterioro de los activos financieros (PDF 252k) – a Spanish Translation of IFRS in Focus: IASB and FASB issue joint proposals on impairment of financial assets
- IASB emite enmiendas a los IFRS con la eliminación de las fechas fijas para quienes adopten por primera vez (PDF 239k) – a Spanish Translation of IFRS in Focus: IASB issues Amendments to IFRS on Removal of Fixed Dates for First-time Adopters
- IASB emite enmiendas al IFRS 1 en la adopción por primera vez de los IFRS después de un período de híper-inflación severa (PDF 212k) – a Spanish Translation of IFRS in Focus: IASB issues Amendments to IFRS 1 on First-time Adoption of IFRSs after Period of Severe Hyperinflation
Deloitte (Canada)
- Canadian versions (in French) of Deloitte's 2010 global checklists that include 'consideration points' relating to key differences between Canadian GAAP and IFRSs that may be helpful for Canadian companies in assessing whether or not they meet the requirements of a specific IFRS:
- Liste de contrôle sur la présentation et les informations à fournir relativement aux Normes internationales d'information financière (ZIP of Word .docm file 888k)
- Normes internationales d'information financière – Questionnaire relatif à la conformité (ZIP of Word .docm file 1,599k)
Deloitte (India)
- Tracking IFRS - Issue 9 (PDF 286k) – This edition of Tracking IFRS highlights the amendments made by the Ministry of Corporate Affairs (MCA) to the near-final exposure drafts of Indian Accounting Standards converged with IFRS, which have been notified by MCA as standards (Ind AS), and the significant differences between Ind AS and IFRS
Deloitte (United States)
- A Roadmap to Accounting for Income Taxes (PDF 4,142k) – includes all of Deloitte's interpretive guidance on the accounting for income taxes, combining the income tax accounting rules and implementation guidance from ASC 740 with Deloitte's interpretations and examples. Also includes a comprehensive discussion of the income tax accounting guidance under IFRSs.