Fifth Schedule – Financial statement disclosures – non-listed companies
Disclosure requirements for non-listed companies under the framework set by the Third Schedule.
Who it applies to
Non-listed companies and their subsidiaries
Rates and limits
| Item | Rate / rule |
|---|---|
| Framework | As per Third Schedule (IFRS, AFRS for SSEs or NPO standards) |
| Extra disclosures | Specified items for each class of company |
How it works in practice
Small and medium companies follow the revised AFRS for SSEs with these disclosures.