Apr 10, 2017
From the IFRS Institute
KPMG’s Illustrative disclosures and companion guide Disclosure checklist help entities to prepare and present their condensed consolidated interim IFRS financial statements. Illustrative disclosures includes examples for entities to consider when describing the possible effects of the new standards about revenue recognition, leases and financial instruments. These guides reflect standards issued as of March 15, 2017 that calendar year-end entities that apply IFRS are required to apply beginning January 1, 2017.