There are 2 sheets not to be included in the financial statements but are there for reference purposes only:
Checklist: If you perhaps need to check on any disclosure or regulatory requirements pertaining to your engagement, you can find it here. Tip: CNTRL F to search what you're looking for, for eg:
Expand the section you need more information on by clicking on the "+":
What you will also notice is that there are hyperlinks to the section in the financial statements being referred to.
You will also find other checklists, pertaining to, for example: Companies Act, Sectional Titles Act, JSE listing requirements etc.
The checklist is updated regularly, along with the components of the financial statements themselves, including any revisions around disclosure and other requirements.
Status: This is the FIRST sheet that needs to be checked.
Does my Retained Income balance, for example? If not, you will see something like:
This needs to be corrected at Trial Balance level. You will also see a hyperlink to an explanatory video around Retailed Income: Youtube Link
Lets assume that our status page looks something like this:
One can immediately see that we need to reconcile our PPE recon (the Note hyperlink will take you straight to it), by updating movements in PPE; Additions, Disposals etc. (Depreciation is a Trial Balance entry, and therefore automatically displayed)
In this example, a vehicle was acquired for R1 974 155 during the year. We would manually add it to Additions (this process can be automated; please see the Smartdocs article):
You will notice that this addition is automatically displayed on the Cashflow Statement:
