2019 Update on Half Yearly Financial Reporting

Published on: 12 Jul, 2019

The 2019 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 2019, including disclosures on the impact of implementing IFRS 16 Leases;
  • a model half-yearly financial report, including illustrative IAS 34 condensed financial statements; and
  • a disclosure checklist. 


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