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 listed entities to submit annual audited statements and first-half statements after board approval. Listed entities must disclose audited standalone and consolidated full-year financial statements after board approval within three months of the financial ... Summary
Financial statement disclosure requires listed entities to submit annual audited statements and first-half statements after board approval.
Listed entities must disclose audited standalone and consolidated full-year financial statements after board approval within three months of the financial year-end. First-half financial statements must be disclosed after board approval within forty-five days of the half-year end. The half-yearly requirement replaces the earlier first-three-quarter disclosure framework. Financial statements must follow IFRS, US GAAP, Ind AS, or applicable home-jurisdiction standards, with IFRS reconciliation required where other home-jurisdiction standards are used.
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