• Service: Audit, IFRS Reporting
  • Type: Regulatory update
  • Date: 5/4/2011

Disclosure checklist: Interim financial statements - May 2011 

This publication helps users prepare interim financial statements, including for first-time adopters, in accordance with IFRSs by identifying the minimum disclosures required.


We reflect IFRSs in issue at 1 April 2011 that must be applied by an entity with an annual period beginning on 1 January 2011.


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