Reported Disclosures launched in June 2020. Carefully chosen extracts from recent published annual reports are presented to demonstrate how disclosure requirements are addressed in IFRS financial statements. Commentary is included alongside extracts, highlighting areas of good practice and linking to the underlying standards.

A list of financial statement areas covered on the launch of this product are available here. Details of subsequent updates are set out below.


Financial statement area


September 2021

The section on foreign currency has been updated with a new extract disclosing a change in presentation currency.

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