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New Deloitte guidance on IFRS interim reporting

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14 Feb 2005

We have posted a new Deloitte publication (PDF 345k, 48 pages).

This publication consists of three parts:
  • A survey on corporate interim reporting by listed companies to review progress compared to a 2002 Deloitte publication and to assess present UK practice against current and future reporting requirements for interim reports.
  • Model interim financial statements to illustrate the typical content and disclosures expected of a UK listed company that chooses, in its 2005 interim report, to follow IAS 34 Interim Financial Reporting.
  • A checklist for interim reporting covering the requirements of the UKLA Listing Rules, IAS 34, the Transparency Directive, and additional recommendations by the Statement on Interim Reporting by the Accounting Standards Board.
While focussed on interim reporting by UK listed companies, this publication should be of use to all IFRS adopters that prepare half-yearly or quarterly reports.

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