International GAAP® Disclosure Checklist for Interim Condensed Financial Statements – IFRS at 31 August 2021

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This edition of the checklist is applicable for any interim periods of entities with a 30 June 2022 year end.

This disclosure checklist for interim condensed financial statements captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2021.

EY Intelligent checklists will also be available for our EY audit clients, which are on an online interactive platform that helps streamline the preparation and review of the financial statements and disclosures. This supports effective collaboration between EY auditors and clients, allowing clients to complete the disclosure checklists using digital capabilities and share them with their EY team in a secure environment in real-time. EY Intelligent checklists can be customised to meet the entity’s needs and the roll-forward of information from prior periods can help create efficiencies. For details, speak to your EY audit team or see

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