Appendix A: Disclosure Checklist

This checklist provides a reference to the disclosures common to the financial statements of enterprises that are complying with International Accounting Standards (IAS). These disclosures are set forth by IAS and SIC and are effective for periods beginning after December 31, 2002. Changes which have been proposed but which have not been promulgated are not addressed in this checklist. Superseded disclosures have also been excluded.

Disclosure Checklist Index


  1. Basis of Reporting

  2. Compliance with International Accounting Standards

  3. Accounting Changes

  4. Related-Party Disclosures

  5. Contingent Liabilities and Contingent Assets

  6. Events After the Balance Sheet Date

  7. Comparative Information

  8. Going Concern

  9. Current/Noncurrent Distinction

  10. Uncertainties

Balance Sheet

  1. Minimum Disclosures on the Face of the Balance Sheet

  2. Additional Line Items on the Face of the Balance Sheet

  3. Further Subclassifications of Line Items Presented

  4. Inventories

  5. Property, Plant, and Equipment (PP&E)

  6. Intangible Assets

  7. Other Long-Term Assets

  8. Financial Instruments

  9. Provisions

  10. Deferred Tax Liabilities and Assets

  11. Employee Benefits—Defined Benefit Pension and Other Postretirement Benefit Programs

  12. Employee Benefit—Other Benefit Plans

  13. Leases—from the Standpoint of Lessees

  14. Leases—from the Standpoint of Lessors

  15. Lease—Substance of Transaction Involving the Legal Form

  16. Stockholders' Equity

Income Statement

  1. Minimum Disclosures on the Face of the Income Statement

  2. Investment Property

  3. Income Taxes

  4. Extraordinary Items

  5. Discontinuing Operations

  6. Segment Data

  7. Construction Contracts

  8. Foreign Currency Translation

  9. Business Combinations and Consolidations

  10. Earnings Per Share

  11. Dividends Per Share

  12. Impairments of Assets

Statement of Cash Flows

  1. Basis of Presentation

  2. Format

  3. Additional Recommended Disclosures

Statement of Changes in Equity

  1. Statement of Changes in Equity

  2. Statement of Recognized Gains and Losses

Notes to the Financial Statements

  1. Structure of the Notes

  2. Accounting Policies

  3. Service Concession Provider

Interim Financial Statements

  1. Minimum Components of an Interim Financial Report

  2. Form and Content of Interim Financial Statements

  3. Selected Explanatory Notes

Disclosures for Banks and Similar Financial Institutions (IAS 30)

  1. Income Statement

  2. Balance Sheet

  3. Contingencies and Commitments Including Off-Balance-Sheet Items

  4. Maturities of Assets and Liabilities

  5. Concentrations of Assets and Liabilities

  6. Losses on Loans and Advances

  7. General Banking Risks

  8. Assets Pledged as Security

  9. Related-Party Transactions

  10. Trust Activities


  1. General

  2. Additional Disclosures When Fair Value Cannot Be Measured Reliably

  3. Government Grants

Wiley Ias 2003(c) Interpretation and Application of International Accounting Standards
WILEY IAS 2003: Interpretation and Application of International Accounting Standards
ISBN: 0471227366
EAN: 2147483647
Year: 2005
Pages: 147 © 2008-2017.
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