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
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