FRF for SMEs™ presentation and disclosure checklist
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FRF for SMEs™ presentation and disclosure checklist

4 years ago · 555.6 KB Download

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When implementing the Financial Reporting Framework for Smalland Medium- Sized Entities (FRF for SMEs™), this presentation and disclosure checklist is a tool to keep close by. Derived from the FRF for SMEs™ accounting framework, this checklist will assist in capturing the necessary information for the financial statements. This checklist is not inclusive of every unique situation, and users should carefully consider how their individual circumstances should be presented. Included in this resource is:

  • A breakout of necessary disclosures by topics

  • Space to check a disclosure as captured

    • Users may also need to consider using “N/A” for areas that were not covered in the time presented by the financial statements

  • References to the full FRF for SMEs™ framework when additional information may be needed to make a determination about a disclosure area.

Download the FRF SMEs™ presentation disclosure checklist

File name: frfforsmes-presentation-disclosure-checklist.pdf

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