2024 IFRS Interim Reporting Disclosure Checklist

This document is a checklist for the minimum disclosures required by IAS 34 'Interim Financial Reporting' and other IFRS Accounting Standards effective as of January 1, 2024. It is intended for use by preparers of IFRS financial statements, particularly those preparing interim reports. The checklist outlines necessary disclosures and emphasizes that additional IFRS-compliant information may be needed to adequately communicate the financial position and performance during the interim period. It includes guidance on the presentation of financial statements and highlights amendments effective from January 1, 2024. The checklist also provides a structured format for collecting and reviewing disclosures, with references to relevant IFRS paragraphs. Specific areas of focus for compliance are noted, including significant events and transactions that must be reported in interim financial statements. The document serves as a general reference and does not replace the need for professional judgment regarding the fairness of presentation under IFRS standards.