Australian presentation and disclosure checklists
22 Nov 2005
Deloitte (Australia) has published two new presentation and disclosure checklists – one for 2005 annual reports and the other for 2005 interim reports.
These checklists summarise the presentation and disclosure requirements in Australian Accounting Standards and Urgent Issues Group (UIG) Interpretations for a general purpose financial report. They do not address recognition and measurement. Click to download the Presentation and Disclosure Checklist 2005 for:
Matters to bear in mind when using the checklists:
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