This publication presents the sample interim financial reports of a fictional listed UK company, VALUE IFRS Plc. It illustrates the financial reporting requirements that would apply to such a company under IFRS as adopted by the EU as at 30 May 2019. Supporting commentary is also provided. For the purposes of this publication, VALUE IFRS Plc has a premium listing on the London Stock Exchange and is the parent entity in a consolidated entity. Detailed guidance on interim financial reporting (IAS 34) is available in our Manual of accounting - IFRS for the UK.
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PwC Illustrative condensed interim financial statements 2019Release Date: June 30, 2019
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UK GAAP (FRS 102) illustrative financial statements for 2018 year ends EPDFRelease Date: January 30, 2019£17.00