New UK publication on interim financial reporting

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15 Feb 2007

Deloitte (United Kingdom) has published Clear All Year–Considering New Rules and Practice in Interim Reporting. This 92-page publication considers, among other things, the EU Transparency Obligations Directive and its impact on United Kingdom reporting by fully listed companies.

The publication consists of seven parts:
  1. An overview of the new rules in UK periodic reporting arising from Disclosure and Transparency Rules (DTR).
  2. A survey on corporate periodic reporting.
  3. A model half-yearly financial report in accordance with IAS 34 Interim Financial Reporting and the DTR.
  4. A half-yearly financial report disclosure checklist.
  5. A model Interim Management Statement (IMS).
  6. An IMS disclosure checklist.
  7. A guide to IAS 34.
It is aimed at:
  • Finance Directors and Financial Controllers of public and AIM companies; and
  • non-executive directors, including Audit Committee members, of listed and AIM companies, who may be interested in financial reporting issues.
Click to Download Clear All Year (PDF 760k).

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