FRS Disclosure Checklist (December 2010)

The FRS Disclosure Checklist (Dec 2010) provides guidance on the disclosures required in the preparation of a complete set of financial statements for annual periods beginning on or after 1 January 2010 (but before 1 July 2010). This checklist has been updated to incorporate changes in disclosures from Technical Pronouncements issued by MASB up to 15 September 2010 but effective only for annual periods beginning on or after 1 July 2010. Entities that wish to early adopt the new standards may refer to Section II(H).