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Presentation of financial statements

IAS 1(r2007) compliance checklist

An IAS Plus guide September 2007

Audit Tax Consulting Financial Advisory

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Contacts

Global IFRS leadership team IFRS global office Global IFRS leader Ken Wild kwild@deloitte.co.uk IFRS centres of excellence Americas D.J. Gannon iasplusamericas@deloitte.com Asia Pacific Hong Kong Stephen Taylor iasplus@deloitte.com.hk Melbourne Bruce Porter iasplus@deloitte.com.au

Europe-Africa Copenhagen Jan Peter Larsen dk_iasplus@deloitte.dk Johannesburg Graeme Berry iasplus@deloitte.co.za London Veronica Poole iasplus@deloitte.co.uk Paris Laurence Rivat iasplus@deloitte.fr

Deloitte’s www.iasplus.com website provides comprehensive information about international financial reporting in general and IASB activities in particular. Unique features include: • daily news about financial reporting globally. • summaries of all Standards, Interpretations and proposals. • many IFRS-related publications available for download. • model IFRS financial statements and checklists. • an electronic library of several hundred IFRS resources. • all Deloitte Touche Tohmatsu comment letters to the IASB. • links to several hundred international accounting websites. • e-learning modules for each IAS and IFRS – at no charge. • complete history of adoption of IFRSs in Europe and information about adoptions of IFRSs elsewhere around the world. • updates on developments in national accounting standards.

Presentation of financial statements

IAS 1

Reference

Presentation of Financial Statements (revised 2007)

Presentation/disclosure requirement This checklist addresses IAS 1 (revised 2007), which prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. IAS 1(r2007) requires certain disclosures on the face of the financial statements, requires other line...

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