IFRS compliance, presentation and disclosure checklist 2013

Published on: 04 Nov, 2013

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 30 April 2013.

This is a "pure" IFRS compliance, presentation and disclosure checklist.  UK IFRS reporters should additionally refer to 'iGAAP 2013 Annual report disclosures for UK listed groups' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.

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Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.