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Review of UK interim reporting

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15 Feb 2006

The United Kingdom Financial Reporting Review Panel has reviewed the interim accounts of 70 UK listed companies for 2005, including 35 FTSE 350 companies.

"The Panel found the level of disclosure and compliance in the first reports prepared under IFRSs to be good". The Panel's report noted that:

In the interim reports reviewed, most issues arose on matters where there had been changes as a result of the implementation of IFRS. These largely related to the presentation of items within the primary financial statements and to narrative descriptions of new or revised accounting policies.

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