The purpose of this Disclosure Checklist is to assist you in preparing financial statements in accordance with IFRS by identifying the disclosures required. The Disclosure Checklist reflects IFRSs in issue at 1 June 2008 that are required to be applied by an entity with an annual period beginning on or after 1 January 2008.
Sections 1 to 4 of the publication identify IFRS disclosure requirements that are effective for annual periods beginning on 1 January 2008 (“currently effective” requirements).
Section 5 of the publication identifies the additional IFRS disclosure requirements for a first-time adopter of IFRSs.
Section 6 of the publication identifies IFRS disclosure requirements that are effective for annual periods beginning after 1 January 2008 (“forthcoming” requirements).
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