IFRS disclosure requirements for entities with a year end of 31 December 2020 - IFRS standards and interpretations in issue at 31 August 2020.
This disclosure checklist for annual financial statements captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2020.
The checklist will also be available in its online version which includes a scoping feature. The scoping questions in the online version enable you to identify the questions that relate to your entity’s needs. It is essential that the scoping questions are carefully assessed to avoid inappropriate scoping of the checklist.
Client access
The online checklist will also be available soon to clients through the firm’s EY Online portal. The online checklist tool is available in two formats – a subscription-based version that includes links to IFRS and a free version that omits those links. For details, see IFRS checklist.
