This checklist applies to entities with a 31 December 2019 year end. It captures disclosure requirements for IFRS in issue at 31 August 2019.
The online checklist is available to audit clients through EY Intelligent Checklists. The new Smart Automation solution is accessible by audit clients from the EY Online portal. For non-audit clients, the original online checklist remains available from our Online GAAP checklist platform. The online checklist tools are available in a subscription-based version that includes links to IFRS and a free version that omits those links. For details, see www.ey.com/checklist.