All assessments
Outliers Assessment
Outliers IFRS Disclosure Scorecard™
Disclosure-completeness self-test against the IFRS Disclosure Matrix (15 standards) and the 180-point checklist. Companion to Chapter 4 of the Enhanced Edition.
~5 min·10 questions·Confidential — your answers are not stored
0 of 10 answered0%
- Q1Are material accounting-policy disclosures (IAS 1) entity-specific rather than boilerplate?
- Q2Does the cash-flow note include the reconciliation of liabilities from financing activities (IAS 7)?
- Q3Does the FS quantify the impact of IFRSs issued but not yet effective (IAS 8 §30) for IFRS 18 specifically?
- Q4Is the tax-rate reconciliation complete with unrecognised deferred-tax asset commentary (IAS 12)?
- Q5Are related-party transactions, balances and director compensation tiers fully disclosed (IAS 24)?
- Q6Are goodwill CGU allocations, key assumptions and sensitivities disclosed (IAS 36)?
- Q7Does the credit-risk note disclose forward-looking macro inputs to the IFRS 9 ECL model (IFRS 7)?
- Q8Is the fair-value hierarchy disclosed with a Level-3 reconciliation and valuation technique (IFRS 13)?
- Q9Are performance obligations, timing of recognition and variable-consideration judgements disclosed (IFRS 15)?
- Q10Is the maturity analysis of lease liabilities disclosed with discount-rate evidence (IFRS 16)?
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