Accounting and reporting checklists

What EY can do for you

EY teams offer a variety of offline and online checklists to help you with your financial statements preparation and review process. 

The online checklists:

• Include scoping questions to enable you to quickly and easily identify questions tailored to your needs
• Incorporate disclosure requirements, including those to which early application is permitted
  
• Contain paraphrased disclosure requirements to simplify checklist use
• Are capable of generating exception reports that assist in the review process 

Online features also include:

• Multiple users
  
• E-mail notifications
• Downloadable PDF upon completion

The online checklists summarized here are for use in reporting under International Financial Reporting Standards (IFRS); for specific jurisdictions, please contact us. 

International GAAP®

This free checklist is designed to assist you in the preparation of financial statements in accordance with IFRS, as issued by the IASB, and in compliance with the disclosure requirements of IFRS. 

The International GAAP® checklist:

• Shows the disclosures required by the standards 
• Includes the IASB's encouraged and suggested disclosure requirements under IFRS 
• Summarizes relevant IFRS guidance regarding the scope and interpretation of certain disclosure requirements
• Reflects IFRS in issue at 31 August 2019, effective for entities with year-end of 31 December 2019

Start using the checklists today

• Access the free, online checklists; simply let us know and we'll send you your log-in details
• Access PDF versions of IFRS checklists by searching for 'disclosure checklist' in IFRS technical resources
• Access our premium checklists by subscribing to EY Atlas Client Edition