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).

Contacts

Chew Lam Koon: Corporate Reporting; Tel: +(60) 3 21731188

© 2009-2012 PwC. All rights reserved. "PwC" refers to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL), or, as the context requires, individual member firms of the PwC network. Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way.