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Right to the end – Surveying financial statements in annual reports

Published on: 10 Dec 2008

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 2007 and 31 July 2008.

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