Вы находитесь на странице: 1из 184
pre) jae) altar later CU melee mare | Model financial statements for the year ended 31 December 2017 Incernational GAAP Holdings Limited Key contacts Global IFRS Leader Veronica Poole Ifrsglobalofficeuk@deloitte.co.uk IFRS centres of excellence Americas Canada LATCO United States Asia-Pacific Australio china Japan Singapore Europe-Africa Belgium Denmark Germany stoly Luxembourg Netherlands Russia South fica Spain United Kingdom Karen Higgins Miguel Milan Rodert Uhl Anna Crawford Stephen Taylor Shinya lwasaki James xu. Thomas Carlier Jan Peter Larsen Laurence Rivat Jens Berger Massimiliano Semprini Eddy Termaten Ralph Ter Hoeven Michael Ralkhman Nita Ranchod Cleber Custodio Elizabeth Chrispin ifrs@deloitteca itrs-LATCO@deloitte.com lasplus-us@deloitte,com ifrs@deloitte.comau ifrs@deloitta com.cn frs@tohmatsu.co,jp ifrs-sg@deloitte.com ifrscbelglum@deloitee.com ifrs@deloitte dk itrs@deloittetr ifrs@deloitte de ifrsit@deloiteeit ifrs@deloittetu ifrs@deloitre nl rs@deloitte ru ifrs@deloitte.co.za ifrs@deloittees deloittelrs@deloitte.co.uk International GAAP Holdings Limited Deloitte's 14S Plus (www.dasplus.com) is one ofthe most comprehensive sources of gical nancial reporting news on the Web. Ibis central repository for information akout international Financial Reporting Standards (F255) as well as the activities of the International Accounting Standards Board (IAS), The sce. which is also available in German, inciudes portals tailored tothe United kingdom and the United States, each with 3 focus on local GAAP and jurisdiction-specilic corporate reporting requirements, Canadian portals in English and French have been added in 2015, Thay feature news and publications related to all Canacian financial reporting Frameworks, eluding FBS. 1A Plus features: + news about global financial reporting developments, presented intuitively with related news, publications, events and more; + summaries ofall standards, interpretations and projects. with complete histories of developments and standard-setter discussions ogether with related news and publicauions; + rich urisdiction-spectic information, including background and financial reporting requirernents, links to country-specific resources, related news and publications and 3 comprehensive history ofthe adoption of FRSs around the world; + detailed personalisation ofthe site, whichis avaliable by selecting particular topics of interest and viewing talored views of the sit: + dedicated resource pages for research and ecucation, sustainabilry and integrated reporting, accounting developments in Europe, global financial crisis, XBRL and Islamic accounting: + important dates highlighted throughaut the site for upcoming meetings, deadlines and more; «2 library of IFRS-related publications available for download and subscription including our papular /FRS in Focus newsletter and other publications; + model IFRS fnancal statements and checklists, with many versions avallable Caored to specific jurisdctians + an extensive loctranc library ofboth global and Jurisdiction spcctfic IFRS resources, + expert analysis and cornmentary from Deloitte subject matter experts including webcasts, podcasts and interviews + elearning madiles for most International Accounting Standards (ASs) and IFRSS; + onhanced search functionality, allowing casy accoss to toples of tnterost bytes categories or freo text Soarchos, with search results Intuitively presented by categary with further fitering options; + Deloitte commetn letters 0 the IASB! and numeraus other bodes: and «a mobile-riencly interface and updates through Twitter and RSS feeds.

Вам также может понравиться