International GAAP® Disclosure Checklist for Interim Condensed Financial Statements

IFRS disclosure requirements for entities with a year end of 31 December 2020 - IFRS standards and interpretations in issue at 31 May 2020.

This edition of the checklist is applicable for any interim periods of entities with a 31 December 2020 year end. Previously, the interim disclosure requirements were included as part of the IFRS Core Tools Disclosure Checklist which was issued in September for entities with a 31 December year end. It captures disclosure requirements for IFRS standards and interpretations in issue at 31 May 2020.

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. Please encourage your clients and target clients to sign up for either the basic online checklist or full Atlas subscription with access to the enhanced online checklist. For details, see www.ey.com/checklist.

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