Transcription of International Accounting Standards Presentation and ...
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International Accounting Standards Presentation and ...
International Accounting Standards Presentation and Disclosure Checklist Instructions for completion of this checklist This checklist is intended to aid the user in determining if the Presentation and disclosure requirements of International Accounting Standards (IAS) have been met. It does not address the requirements of IAS as regards recognition and measurement. [References are made by IAS number, followed by the paragraph number refers to paragraph 26 of IAS 27. For those Standards revised since their original issue, the year of the most recent revision is also noted 14(r1997).55 refers to paragraph 55 of IAS 14 (Revised 1997).] The checklist addresses the Presentation and disclosure requirements of IAS in issue at 31 July 2001. All items in Sections 1 to 8 of the checklist are of general application.
with International Accounting Standards. 1(r1997).11 Notes: 1. Financial statements should not be described as complying with IAS unless they comply with all of the requirements of each applicable Standard and each applicable Interpretation of the Standing Interpretations Committee. 2. A particular exemption is permitted in respect of IAS 15
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