Accounting and reporting checklists

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IFRS business women with hands under chin

EY's online and offline tools help streamline the financial statements preparation and review process. Tools summarized here are for use in reporting under IFRS and US GAAP. In addition, basic downloads are available for IFRS disclosures.

 

 

Checklist options

International GAAP® Disclosure Checklist

This checklist assists with the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB). The checklist:

  • Shows the disclosures required by the standards
  • Includes the IASB's encouraged and suggested disclosure requirements under IFRS
  • Summarizes relevant IFRS guidance regarding the scope and interpretation of certain disclosure requirements

Reflects IFRS in issue at 30 September 2013. Effective for entities with year-end of 31 December 2013 or thereafter.

Online checklist features

  • Scoping questions to customize the questionnaire to fit your business
  • Multiple sessions
  • Multiple users
  • E-mail notifications
  • Downloadable PDF upon completion
  • Hyperlinks to relevant IFRS (enhanced version only)
  • Access to desktop checklist tool (enhanced version only)
  • Available in English and other languages (e.g. French, Italian, German, Polish)

Desktop checklist features

  • Scoping questions to customize the questionnaire to fit your business
  • Multiple sessions

Choose your checklist

  • Basic online – includes complete functionality, but does not include hyperlinks to IFRS literature or access to the desktop checklist tool. Cost: Free. Place your order to gain access to the basic online checklist.
  • Enhanced online – includes complete online functionality, hyperlinks to IFRS literature, and access to desktop tool. Cost – requires subscription to GAAIT's International GAAP channel. Place order for GAAIT.

US GAAP Checklist

EY offers three US GAAP checklists in online format:

Primary Annual Disclosure Checklist 
This checklist begins with a section on general disclosures, and then includes sections focused on balance sheet, income statement, statement of cash flows, and additional disclosures.

Form 10-K and Registration Statement Checklist 
This checklist is used in conjunction with Annual Reports on Forms 10-K as well as Registration Statements. This checklist includes SEC Regulation S-X requirements for financial statements, pro forma financial information and financial statement schedules.

Form 10-Q Interim Financial Reporting Disclosure Checklist 
This checklist is used in preparing quarterly financial information in Form 10-Q.

 

Online checklist features

  • Multiple sessions
  • Multiple users
  • E-mail notifications
  • Downloadable PDF upon completion
  • Hyperlinks to relevant authoritative literature (enhanced version only)

Choose your checklist

  • Enhanced online – includes complete online functionality and hyperlinks to authoritative literature. Cost: Requires subscription to GAAIT's US GAAP channel. Place order for GAAIT.

Downloads

This checklist assists with the preparation of financial statements in accordance with IFRS issued by the IASB.

It shows all the disclosures required by these Standards. In addition to the mandatory disclosure requirements, this checklist includes, in italics, the IASB's encouraged and suggested disclosure requirements under IFRS. In addition, comment boxes have been included that summarise and/or refer to relevant IFRS guidance regarding the scope and interpretation of certain disclosure requirements.

International GAAP Disclosure Checklist

  •   October 2013 (pdf, 3.13 KB)
    • Reflects IFRS in issue at 30 September 2012.
    • Effective for entities with year-end of 31 December 2012 or thereafter.
  •   March 2013 (pdf, 1.22MB)
    • Reflects all IFRS issued through 28 Febraury 2013
    • Effective for entities with year-ends on 30 June 2013 or thereafter.