Deloitte UK | How the disclosure requirements of IFRS are being interpreted in practice

IFRS presentation and disclosure survey.

This publication surveys the financial statements of 100 listed companies published in the period from 1 August 2006 to 31 July 2007. The survey assesses how the disclosure requirements of IFRS are being interpreted in practice and in particular shows that:

over half of the parent companies continued to produce financial statements under UK GAAP;
all non-financial services companies chose to present a sub-total for operating profit; and
almost half of the companies disclosed non GAAP performance measures on the face of the income statement.

Download the survey of the financial statements of 100 listed companies (PDF, 747kb)