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AAAWhich IAS / IFRS requires disclosure?

CYChun Yee8y ago
Is there a list where appropriate disclosures are required by IAS/IFRS in the financial statements? Also, what is the effect if management fails to disclose them and what auditor should do if that happens?
Aakm98258y ago#1
I think all IAS/IFRS requires certain disclosures. You can refer to below link for disclosures requirements for each IAS/IFRS. https://www.iasplus.com/en/standards However, there are certain standards that are specific to disclosures like IFRS7/8/12.. OK?
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