China

Details

  • Service: Audit, IFRS Reporting
  • Type: Regulatory update
  • Date: 7/12/2011

Disclosure Checklist - July 2011 

The IFRS Disclosure checklist assists in the preparation of financial statements in accordance with IFRSs by identifying the disclosures required. It reflects IFRSs in issue at 30 June 2011 that are required to be applied by an entity with an annual period beginning on or after 1 January 2011. Section 6 of this publication identifies IFRS disclosure requirements that are effective for annual periods beginning after 1 January 2011 ("forthcoming" requirements) and that are available for voluntary early adoption.

Disclosure Checklist - July 2011
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