Abstract
The publication of interim financial reports has been a requirement for listed companies for many years, although the Stock Exchange’s rules governing their form and content remain sketchy. However, the Accounting Standards Board is in the process of finalising a non-mandatory Statement on the subject, based on work undertaken by the Financial Reporting Committee of the ICAEW.
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References
CA 85, s 270(4).
SI 1984 No. 716.
The Listing Rules, London Stock Exchange, Chapter 12, paras. 12.46 and 12.52.
Ibid., para. 12.52.
Ibid., para. 12.47.
Ibid., para. 12.58.
Ibid.
Ibid., para. 12.59.
Ibid., para. 12.53.
FRS 3, Reporting Financial Performance, ASB, December 1992.
The Listing Rules, para. 12.55.
Ibid., para. 12.56.
Ibid., para. 12.48.
Ibid., para. 12.50.
Ibid., para. 12.49.
Ibid., para. 12.60. This paragraph also says that the second interim report as an alternative could cover the last six months of the period instead of the second six months, but we take that to be an error in drafting.
Report of the Committee on the Financial Aspects of Corporate Governance, para. 4.56(a) and (b).
Ibid., para. 4.56(d).
Interim Reports, ASB, November 1996.
Ibid., para. 17.
Ibid., paras. 48 and 49.
CA 85, s 240(3).
Interim Reports, paras. 25 and 34.
Ibid., para. 28.
Ibid., para. 27.
Ibid., para. 42.
Ibid., para. 43.
Ibid., para. 46.
Ibid., para. 47.
Ibid., para. 39.
Ibid., paras. 22–24.
Ibid., para. 8.
Ibid.
APB 28, Interim Financial Reporting, Accounting Principles Board, May 1973.
Interim Reports, ASB, November 1996, para. 12.
Ibid., para. 13.
Ibid., para. 26.
Ibid., para. 22.
Ibid, para. 30.
Ibid., para. 31.
Ibid., para. 33.
Ibid., para. 10.
Ibid., para. 34.
Ibid., para. 44.
Ibid., para. 45.
Ibid., para. 44.
APB 28, para. 9.
Ibid., Appendix of dissenting views.
Ibid, para. 15.
Ibid., para. 16.
Ibid., Appendix of dissenting views.
Ibid., para. 19.
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© 1997 Ernst & Young
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Davies, M., Paterson, R., Wilson, A. (1997). Interim reporting. In: UK GAAP. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13819-7_31
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DOI: https://doi.org/10.1007/978-1-349-13819-7_31
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