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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.
IFRS disclosure checklist 2010 (PricewaterhouseCoopers) International Financial Reporting Standards Presentation and disclosure checklist 2010 (Deloitte)
International GAAP Disclosure Checklist - Based on International Financial Reporting Standards in issue at 30 September 2011 (Ernst & Young) IFRS disclosure checklist - June 30, 2011 (KPMG) |
