International Financial Reporting Standards presentation and disclosure checklist 2009 |
Release date: 5 October 2009
This checklist is intended to aid the user in determining if the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) have been met. It does not address the requirements of IFRSs as regards recognition and measurement.
The checklist covers the presentation and disclosure requirements of Standards and Interpretations in issue at 30 June 2009 and is suitable for use in assessing presentation and disclosure in financial statements prepared in accordance with IFRSs for periods beginning on or after 1 January 2009. It is not generally appropriate for use for earlier accounting periods.
International Financial Reporting Standards Presentation and Disclosure Checklist 2009
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