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These checklists will assist you in determining the correct disclosure in Presentation and Disclosure. Note that they have been prepared by the international offices of the major accounting firms. No checklist should be used as a substitute for referring to the IFRSs themselves. International Financial Reporting Standards Presentation and disclosure checklist (Deloitte)
International GAAP Disclosure Checklist (Ernst & Young)
International Financial Reporting Standards Presentation and disclosure checklist 2009 (Deloitte)
IFRS disclosure checklist 2009 (PricewaterhouseCoopers) Disclosure checklist - International Financial Reporting Standards June 2010 (KPMG) |