IAS 34 compliance checklist 2014
The checklist summarises the requirements of IAS 34 Interim Financial Reporting, formatted to allow the recording of a review of interim financial statements, with a place to indicate yes, no, or not-applicable for each item. The checklist addresses the requirements of IAS 34 as of 30 April 2014.
This is a "pure" IFRS compliance checklist. UK IFRS reporters should additionally refer to '2014 update on half-yearly financial reporting' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.