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2017 Update on Half Yearly Financial Reporting

Published on: 03 Jul 2017

The 2017 edition of our popular guide to half-yearly financial reporting contains the following elements:

  • a regulatory overview, setting out the requirements for half-yearly financial reports and changes for preparers to contend with in 2017, including the European Securities and Markets Authority (ESMA) public statements on issues for consideration in implementing IFRS 15 and IFRS 9;
  • a model half-yearly financial report, including illustrative IAS 34 condensed financial statements; and
  • a disclosure checklist.

2017 sees relatively few changes to half-yearly financial reporting, although ESMA has issued public statements stating that, where significant, issuers could provide an update on the implementation of standards in issue but not yet effective, specifically IFRS 15 and IFRS 9.


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