Survey of IFRS presentation and disclosure practices in UK
06 Feb 2008
Deloitte & Touche (United Kingdom) has surveyed the presentation and disclosure practices under IFRSs of 100 UK listed companies, based on annual reports published between August 2006 and July 2007. The objectives of the survey were to determine:
- How the disclosure requirements of IFRSs are interpreted in practice
- The underlying trends in presentation of IFRS financial statements
- The extent to which the format is still influenced by UK GAAP reporting requirements
Among the issues illustrated in the report are: |
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