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2018 Update on Half Yearly Financial Reporting

Published on: 03 Jul 2018

The 2018 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 2018, including disclosures on the impact of implementing IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments;
  • a model half-yearly financial report, including illustrative IAS 34 condensed financial statements; and
  • a disclosure checklist. 

2018 sees relatively few changes to half-yearly financial reporting, although the FRC has announced a thematic review of companies’ disclosures on the impact of IFRSs 9 and 15, which became mandatorily effective for periods commencing on or after 1 January 2018.


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