This checklist provides a reference to the disclosures common to the financial statements of entities that are complying with International Financial Reporting Standards (IFRS), including those set forth by the International Accounting Standards (IAS) promulgated by the IASC earlier. These disclosures are set forth by IFRS/IAS and IFRIC/SIC and are effective for periods beginning after December 31, 2012. Superseded disclosures have been excluded.



  1. Identification of Financial Statements and Basis of Reporting
  2. Compliance with International Financial Reporting Standards
  3. Changes in Accounting Policies, Changes in Accounting Estimates and Errors
  4. Related-Party Disclosures
  5. Contingent Liabilities and Contingent Assets
  6. Events After the Date of the Statement of Financial Position
  7. Comparative Information
  8. Going Concern
  9. Current/Noncurrent Distinction
  10. Uncertainties
  11. Judgments and Estimations
  12. First-Time Adoption of IFRS
  13. Share-Based Payment
  14. Deemed Cost
  15. Fair Value Measurements

Statement of Financial Position

  1. Minimum Disclosures on the Face of the Statement of Financial Position
  2. Additional Line Items on the Face of the Statement of Financial Position
  3. Further Subclassifications of Line Items Presented
  4. Inventories
  5. Property, Plant, and Equipment (PP&E)
  6. Intangible Assets
  7. Other Long-Term Assets (Consolidated Financial Statements and Investment in Subsidiaries)
  8. Investment Property
  9. Financial Instruments
  10. Provisions
  11. Deferred Tax Liabilities ...

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