Global

Details

  • Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 8/30/2012

IFRS Disclosure checklist August 2012 

The IFRS Disclosure checklist helps in the preparation of financial statements in accordance with IFRS by identifying the disclosures required. It reflects IFRSs in issue at 30 June 2012 that are required to be applied by an entity with an annual period beginning on or after 1 January 2012. This publication also includes IFRS disclosure requirements that are effective for annual periods beginning after 1 January 2012 (“forthcoming” requirements) and that are available for voluntary early adoption.

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