International Financial Services Centres Authority (Listing) Regulations, 2024 Part B ENTITIES WITH SPECIFIED SECURITIES LISTED ON RECOGNISED STOCK EXCHANGES AS A PRIMARY LISTING
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Financial statement disclosure requires prompt annual and quarterly exchange filings, with IFRS reconciliation for certain home-jurisdiction accounting standards. Regulation 96 requires a listed entity with specified securities primarily listed on recognised stock exchanges to disclose audited standalone and ... Summary
Financial statement disclosure requires prompt annual and quarterly exchange filings, with IFRS reconciliation for certain home-jurisdiction accounting standards.
Regulation 96 requires a listed entity with specified securities primarily listed on recognised stock exchanges to disclose audited standalone and consolidated financial statements for the full financial year immediately after board approval and no later than three months after the end of that financial year. Financial statements for each of the first three quarters must be disclosed immediately after board approval and within forty-five days after the relevant quarter. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards; other home-jurisdiction standards require reconciliation with IFRS.
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