International GAAP® Disclosure Checklist – financial statements with a 30 June 2021 year end

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EY Global CRS

This International GAAP® Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 30 June 2021 year end.

Client access

An 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

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