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Measuring by halves

Surveying half-yearly financial reporting

Measuring by halves



The new Deloitte publication “Measuring by halves” is the latest in the Firm’s financial reporting series. In “Measuring by halves”, the half-yearly financial reports of 130 listed companies are analysed.

Key findings

“Measuring by halves” reviews:

  • compliance with the Disclosure and Transparency Rules and IAS 34;
  • how companies dealt with developments in IFRSs; and
  • what information companies choose to include in their Interim Management Report (the narrative part of the half-yearly financial report).

Of particular interest in the current survey were how companies dealt with the requirements of IFRS 8 and what impact this new standard had on their segmental reporting.

The publication includes current reporting requirements and latest developments, 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 financial reporting issues.

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