EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.
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International GAAP® Disclosure Checklist for Annual Financial Statements
This IFRS Disclosure Checklist has IFRS disclosure requirements financial statements with a 31 December 2025 year end.
It captures the disclosure requirements for IFRS standards and interpretations in issue at 31 August 2025.