Farley And Partners

Standards specifically for listed companies

Provides a comprehensive review of the Standards that are compulsory for listed companies.

IAS 34: Interim Financial Reporting

  • Presentation of interim financial statements, including the choice between complete IAS 1 financial statements or condensed financial statements
  • Contents of condensed financial statements
  • Disclosure

IAS 33: Earnings per Share

  • Basic earnings per share, including share issue, bonus and rights issue
  • Diluted earnings per share, including convertible instruments and options
  • Presentation and disclosure

IFRS 8: Operating Segments

  • Reportable segments
  • Quantitative thresholds
  • Minimum disclosure requirements
  • Reconciliations
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