UK publication on half-yearly reporting
13 Feb 2009
Deloitte (United Kingdom) has published Our Better Halves, a survey of the half-yearly financial reports of 130 UK listed companies.
Because UK listed companies must follow IFRSs, these reports conform to IAS 34 as well as other UK requirements. Our Better Halves includes a review of:
- compliance with the Disclosure and Transparency Rules and IAS 34;
- the different presentations adopted in half-yearly financial statements; and
- how companies complied with the requirements for their Interim Management Report, that is, the narrative part of the half-yearly financial report.
The publication includes current reporting requirements and latest developments, as well as various 'good practice' examples. It is aimed primarily at financial directors and financial controllers of public companies, as well as non-executive directors, including audit committee members, of listed companies. It may also be of interest to non-listed companies that prepare their financial statements under IFRSs.
Click for Our Better Halves (PDF 1,246k)
