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Table Of Contents

Disclosures for consideration by all entities
A1 General disclosures
1. General disclosures
A2 Accounting policies
3. Changes in accounting policy
A3 Statement of comprehensive income and related notes
1. General disclosures
4. Extraordinary items
A4 Statement of changes in equity and related notes
1. Statement of changes in equity
2. General disclosures
A5 Balance sheet and related notes
4. Investment property
5. Intangible assets (excluding goodwill)
6. Goodwill and ‘negative goodwill’1
7. Impairment of assets
8. Associates
9. Joint ventures
11. Investments – fnancial assets
12. Inventory
14. Income taxes
17. Post-employment benefts – defned beneft plans
20. Government grants
21. Related-party transactions
23. Contingencies
24. Events after the reporting period
A6 Statement of cash fows
1. General presentation
2. Individual items
A7 Business combinations and disposals
1. Business combinations
A8 Financial instruments
2. Categories of fnancial assets and fnancial liabilities
3. Financial assets or fnancial liabilities at fair value through proft or loss
4. Reclassifcation
7. Allowance account for credit losses
8. Compound fnancial instruments with multiple embedded derivatives
9. Defaults and breaches
12. Nature and extent of risks arising from fnancial instruments
13. Qualitative disclosures
14. Quantitative disclosures
15. Capital disclosures
16. Financial guarantees
A9 Non-current assets held for sale and discontinued operations
B1 Correction of prior-period errors
B2 Reporting in the currency of a hyperinfationary economy
B3 Uncertainties about going concern
B4 Departure from IFRS
B5 Change of year-end
B6 Intermediate parent company – consolidated fnancial statements not presented
B7 Share-based payments
B8 First-time adoption of IFRS
C1 Construction contracts
C2 Agriculture
C3 Public service concession arrangements
C4 Accounting by a lessor
C5 Decommissioning, restoration and environmental rehabilitation funds
Additional disclosures required of listed entities
D1 Operating segments
D2 Earnings per share
Disclosures required for retirement beneft plans
Suggested disclosures for fnancial review outside the fnancial statements
H1 IFRS 3 Amendment, Business combinations and consequential amendments
H2 IAS 27 Amendment, Consolidated and separate fnancial statements
H4 IFRIC 17, Distributions of non-cash assets to owners
H5 IFRIC 18, Transfers of Assets from Customers
H6 Improvements to IFRS 2009 (annual improvements project)
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IFRS Disclosure Checklist 2009

IFRS Disclosure Checklist 2009

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Published by: christopher_sapitula on Jul 15, 2011
Copyright:Attribution Non-commercial


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