Introduction The IASB publishes its Standards in a series of pronouncements called International Financial Reporting Standards (IFRSs). At the time of its inception, the IASB adopted the body of International Accounting Standards (IASs) issued by its predecessor, the Board of the International Accounting Standards Committee. The term 慖nternational Financial Reporting Standards?therefore includes IFRSs, Interpretations issued by the IFRIC, IASs and Standing Interpretations Committee (SIC) Interpretations. Standards and Interpretations covered by this checklist This checklist is intended to aid the user in determining if the presentation and disclosure requirements of International Financial Reporting Standards (IFRSs) have been met. It does not address the requirements of IFRSs as regards recognition and measurement. This checklist covers the presentation and disclosure requirements of IFRSs in issue at 31 August 2007, which are listed on pages (iii) to (v). Note that: ?the checklist is suitable for use in assessing presentation and disclosure in financial statements prepared in accordance with IFRSs for periods beginning 1 January 2007. It is not generally appropriate for use for earlier accounting periods (please refer to previous versions of this checklist); ?certain Standards and Interpretations in issue at 31 August 2007 are not effective for periods beginning on 1 January 2007. These are indicated in the checklist by grey shaded text. Earlier application of these requirements is generally permitted. Where those Standards and Interpretations are applied for periods beginning before their effective dates, that fact is generally required to be disclosed (see specific Standards/Interpretations for details); and ?as part of their ongoing work programmes, the IASB and the IFRIC continue to issue Standards and Interpretations. Where those Standards and Interpretations are released prior to the issue of the entity抯 financial statements, and they have not been adopted because they are not yet effective, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors requires entities to disclose that fact and, if estimable, the expected impact in the period of initial application (see detailed requirements in the IAS 8 section of this checklist). Suggestions for completion of this checklist Financial statements should not be described as complying with IFRSs unless they comply with all of the equirements of each applicable Standard and each applicable Interpretation. In virtually all circumstances, compliance with applicable IFRSs will enable the financial statements to give a fair presentation. In extremely rare circumstances, a departure from IFRSs is permitted in order to achieve such fair presentation, in which case comprehensive disclosure requirements are imposed. The user of this checklist is presumed to have a thorough understanding of and familiarity with IFRSs. This checklist consists of questions that address topics or areas which may/may not be relevant to your specific situation. References are made by IFRS number, followed by the paragraph number e.g. IAS 27.26 refers to paragraph 26 of IAS 27. The questions do not generally cover matters dealt with in the implementation guidance included in IFRSs. It is therefore essential that the user refers to the detailed text of the relevant IFRS or implementation guidance, as necessary, in answering particular questions. Limited guidance is provided by way of notes to certain questions and these are identifiable by the italic font.
IFRS列报和披露核对表2007版下载