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International Accounting Standards

A spreadsheet summary of IAS disclosure requirements... source: CIMA(UK)

International Accounting Standards

File Size: 30 KB
Date Added: October 2003
Requirements: Microsoft Excel 97 and higher




Public listed companies worldwide will soon adopt international accounting standards in their financial statements.  The EU will adopt IAS from 2005.  Comparative financial figures for 2004 will have to be compiled according to these requirements.

This spreadsheet contains a table with a brief summary of the main disclosure requirements according to IAS for the financial statements.  The disclosure requirements are listed per IAS number.  Each IAS has a brief description.  The information can be filtered using the Excel auto filter drop down box on the column headings.

Disclosure requirements for IAS 1,2,7,8,10,11,12,14,16,17,18,20,23,24,32,33,35,36,37,38 and 40.

  • IAS number and description
  • IAS disclosure requirements for the financial statements
  • Auto-filter drop down selection of IAS according to number
  • Auto-filter drop down selection of IAS according to description
  • A total of 117 disclosure requirements


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