Disclosure Checklists

The purpose of disclosure checklists is to assist entities involved in general business in preparing financial statements in accordance with International Financial Reporting Standards (IFRS) by identifying the disclosures required.

IFRS Disclosure checklist (2009) This checklist reflects IFRSs that are required to be applied by an entity with an annual period beginning on 1 Jan. It also includes standards and interpretations not yet effective for annual periods beginning on 1 Jan but can be early adopted in 2009.

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