Which IAS / IFRS requires disclosure?

This topic has 1 reply, 2 voices, and was last updated 8 years ago by akm9825.

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November 27, 2017 at 8:15 am #418379
zeronova
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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?
November 30, 2017 at 3:52 am #419065
akm9825
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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..

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