Half-yearly presentation and disclosure checklist

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25 Jul 2005

We have posted a (PDF 86k) developed by Deloitte (Australia).

This checklist summarises the presentation and disclosure requirements (but not recognition and measurement requirements) set out in Australian Accounting Standards as issued by the AASB and UIG. Because Australian standards are essentially equivalent to IFRSs, they include all disclosures required in IFRSs, though some additional disclosures have been added. The items in the checklist are referenced to the applicable sections of the actual pronouncements as published by the AASB. Users of the checklist should have a thorough understanding of the pronouncements and should refer to the text of the pronouncements, as necessary, in considering particular items in the checklist. Our Australia Page has links to download annual and half-year model Australian financial reports for 2005.

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.