UK interim financial statements 2008: Illustrative accounts and checklist

IAS 34 and the Disclosure and Transparency Rules

Following the implementation of the EU Transparency Directive in 2007, the Financial Services Authority (FSA) issued the Disclosure and Transparency Rules (DTR). These state that UK listed groups reporting under IFRS must issue half-yearly interim financial reports under IAS 34, ‘Interim financial reporting’.

As well as the updated illustrative interim accounts and disclosure checklist, this updated publication includes a new introduction to IAS 34, a new section on DTR experiences from those already reporting under the new rules, and an appendix setting out disclosures required by early adopters of IFRS 8, ‘Operating segments’.

Written by PricewaterhouseCoopers experts

UK interim financial statements 2008 is written by PricewaterhouseCoopers' Accounting Consulting Services team of experts and draws on the combined expertise of specialist authors who are actually involved in the development  of new accounting standards, practices and legislation.

Pricing and order details

The book is priced at £35 plus £5.50 postage and packing (p&p) and can be ordered from our Publishers, Wolters Kluwer/CCH (quoting reference UP/PWCIFS-BI8001).

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To order, please call +44 (0) 207 213 3149 or e-mail PwCInform.Sysadmin@uk.pwc.com with your name, invoice/delivery address and the quantity you wish to order.