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Our IFRS® interim reporting disclosure checklist can assist preparers of interim financial statements in ensuring that the relevant disclosure requirements are adhered to.
This disclosure checklist outlines the minimum disclosures required by IAS 34 ‘Interim financial reporting’ and other IFRS® Accounting Standards published by the International Accounting Standards Board (IASB) effective as of 1 January 2023 insofar as they affect interim reports. It is intended for the use of existing preparers of IFRS® financial statements. First-time adopters of IFRS Accounting Standards should, in addition to the disclosure requirements set out in IAS 34, also present the required disclosures outlined in IFRS 1 ‘First-time adoption of International Financial Reporting Standards’.
