International Financial Reporting Standards Presentation and Disclosure Checklist 2010
Release Date: 24 November 2010
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 September 2010 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 2010. It is not generally appropriate for use for earlier accounting periods.