Our interim reporting disclosure checklists can assist preparers of interim financial statements in accordance with IFRS® accounting standards in ensuring that the relevant disclosure requirements are adhered to.
The IFRS disclosure checklist outlines the minimum disclosures required by IAS 34 ‘Interim financial reporting’ and other IFRS Accounting Standards published by the International Accounting Standards Board (IASB) effective as of 1 January 2025 insofar as they affect interim reports. It is intended for the use of existing preparers of IFRS financial statements. First-time adopters of IFRS Accounting Standards should, in addition to the disclosure requirements set out in IAS 34, also present the required disclosures outlined in IFRS 1 ‘First-time adoption of International Financial Reporting Standards’.
Download IFRS checklist
Swiss GAAP FER Disclosure Checklists and Guides
Check out alternative FER disclosure checklists and related guides.
IFRS Disclosure Checklists and Illustrative Financial Statements
Check out the related illustrative financial statements.