"Split and polish - Surveying half-yearly financial reporting" is the latest survey in the Deloitte corporate reporting series and covers current disclosure requirements and latest developments relevant to half-yearly financial reports.

Key findings

The survey analyses the half-yearly financial reporting of 130 listed companies, split into two categories, being investment trusts and corporates. It includes a review of:

  • what information companies are providing in their half-yearly financial reports;
  • how companies are complying with the minimum content requirements of the Disclosure and Transparency Rules (DTR) ) and IAS 34; and
  • highlights areas, such as going concern, where there are opportunities for improvements in practice.

The report also includes model half-yearly financial statements and a disclosure checklist, as well as various 'good practice' examples. It is aimed primarily at:

  • FDs and FCs of public companies; and
  • non-executive directors, including Audit Committee members, of listed companies, who may be interested in reporting issues.


Surveying half-yearly financial reporting - Split and polish (PDF)

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