Need to know — Changes to AIM Rules for Companies — accounting and governance aspects

Published on: 18 Jun, 2014

This newsletter outlines the key changes to AIM Rules for Companies introduced by AIM Notice 39.

The changes which are largely administrative in nature are as follows:

  • Rule 18 Half-yearly reports has been aligned more closely with IAS 34.
  • Rule 26 Company information, which requires certain information to be pulled together into one section of the company’s website, has been updated, including the requirement to disclose information relating to corporate governance.

With the exception of Rule 26, these changes take effect from 14 May 2014. Rule 26 applies from 11 August 2014.

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