FRS Disclosure Checklist (June 2009)

The FRS Disclosure Checklist (JUNE 2009) provides guidance on the disclosures required in the preparation of a complete set of financial statements for annual periods beginning on or after 1 July 2008 (but before 1July 2009). This checklist has been updated to incorporate changes in disclosures from Technical Pronouncements issued by MASB up to 1 August 2009 but effective only for annual periods beginning on or after 1July 2009. 

Entities that wish to early adopt the new standards may refer to Section II(H).

Download FRS Disclosure Chacklist (June 2009)