International GAAP® Disclosure Checklist for Annual Financial Statements

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This IFRS Disclosure Checklist contains IFRS disclosure requirements for annual financial statements with a 31 December 2022 year end.

It captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2022. 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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