Our IFRS and PBE financial reporting standards package includes the black letter requirements of the standards, disclosure requirements and other relevant points with cross referencing by hyper link to the actual standards if further clarification is needed.
Where Tier 2 concessions are available these are clearly marked. Most standards are included to cover all commonly encountered situations.
In addition we have checklists for the requirements of SPFR for FPEs, Tier 3 PBE and Tier 4 PBE.
We use yes/no and multi-choice options to open or close sections to avoid unnecessary use of “n/a”. The checklists may be printed when complete or saved in PDF format to your files. Annual rollover means that prior year responses are shown in the new year.
These checklists are already available within the applicable audit and review templates but may be purchased in stand-alone format for accounts preparation purposes.
- These checklists contain copyright material of the IFRS® Foundation and the XRB in respect of which all rights are reserved.
- We have left out the requirements of certain reporting standards with restricted application, or which are being superseded.
- Tier 3 and 4 PBE checklists are due for release in August 2019