Half-yearly financial reports

PKF have produced a publication to assist AIM traded and fully-listed entities in the preparation of 30 June 2009 half-yearly financial reports.

The publication includes guidance on the accounts and regulatory framework applicable for AIM traded and fully-listed entities’ half-yearly financial reports. In addition to assist in compliance with UK GAAP or IFRS, the publication features a list and brief summary of new or amended Standards, Interpretations, UITF Abstracts, and other pronouncements that effect 30 June 2009 half-yearly financial reports for the first time.

Appendices to the publication include example review reports and an illustrative example of the revised IAS 1 Presentation of Financial Statements.

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