IFRS presentation and disclosure checklist 2006
20 Aug 2006
We have posted Deloitte's new for the year ended 31 December 2006 (PDF 1,181k).
This checklist addresses the presentation and disclosure requirements of IFRSs in issue at 30 June 2006. It does not address the requirements of IFRSs as regards recognition and measurement. The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item. You can always find Deloitte's model IFRS financial statements, IFRS presentation and disclosure checklists, and IFRS compliance questionnaires Here.