IFRS compliance, presentation and disclosure checklist 2023

Published on: 03 Jul, 2023

The checklist summarises the recognition, measurement, presentation and disclosure requirements set out in IFRSs in issue as of 31 December 2022.  This is a "pure" IFRS compliance, presentation and disclosure checklist.  UK IFRS reporters should additionally consider 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.