IFRS presentation and disclosure checklist for 2007
09 Oct 2007
We have posted Deloitte's IFRS presentation and disclosure checklist for the year ended 31 December 2007. The checklist summarises the presentation and disclosure requirements set out in International Financial Reporting Standards issued as of 31 August 2007. It does not address the recognition and measurement requirements of IFRSs.
This checklist may be used to assist in considering compliance with the presentation and disclosure requirements of those pronouncements. It is not a substitute for your understanding of such pronouncements and the exercise of your judgment. Click to download:
- IFRS Presentation and Disclosure Checklist (Word file zipped) (ZIP 423k). The checklist is formatted to allow the recording of a review of financial statements, with a place to indicate yes/no/not-applicable for each presentation and disclosure item.
- IFRS Presentation and Disclosure Checklist (PDF version) for the year ended 31 December 2007 (PDF 794k).