Drowning by numbers — Surveying financial statements in annual reports
Published on:
15 Dec, 2010
![Drowning by numbers — Surveying financial statements in annual reports Image]()
This publication analyses the financial statements of 130 listed UK companies and investment trusts from multiple sectors. It includes a review of:
- the variety in presentation of the primary statements in listed companies' financial statements;
- which critical judgements and key estimations directors consider to be the most significant when preparing their financial statements; and
- how compliance with disclosure requirements and the accounting policy choices made under IFRSs varied.
It covers financial statements issued between 1 August 2009 and 31 July 2010.
