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 有关英国中期财务报告的新要求
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| 发布时间：2007/2/24 |
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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: - An overview of the new rules in UK periodic reporting arising from Disclosure and Transparency Rules (DTR).
- A survey on corporate periodic reporting.
- A model half-yearly financial report in accordance with IAS 34 Interim Fiunancial Reporting and the DTR.
- A half-yearly financial report disclosure checklist.
- A model Interim Management Statement (IMS).
- An IMS disclosure checklist.
- A guide to IAS 34.
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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). 版权所有： 德勤全球 |
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