Our interim reporting IFRS disclosure checklist can assist preparers of financial statements in ensuring that the relevant disclosure requirements are adhered to.
The interim IFRS disclosure checklist contains the minimum interim disclosure requirements as outlined by IAS 34 Interim Financial Reporting and other IFRSs published by the IASB effective January 1, 2020 to the extend that they affect interim reports. It also contains a reminder of the focus areas of the SIX Exchange Regulation (SER) during their review of the 2020 interim (and annual) financial reports. The checklist can be tailored to an individual entities' facts and circumstances, which should enable the preparer to focus on the disclosure requirements relevant to a specific reporting company.
