Guidance on Disclosures in Notes to Quarterly Report

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Guidance on Disclosures in Notes to Quarterly Report

  • Guidance on Disclosures in Notes to Quarterly Report Guidance on Disclosures in Notes to Quarterly Report
  • Date: Aug 08, 2018
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A listed issuer’s financial statements provide vital information about its financial health which is essential for shareholders and investors to make informed investment decisions. The financial statements, which primarily comprise the statement of profit & loss and other comprehensive income, statement of financial position and statement of cash flow also serve as a communication tool to keep the shareholders and investors informed about a listed issuer’s financial condition. Therefore, it is important that a listed issuer always ensures that its financial statements are informative, comprehensive and of high quality, to enable shareholders and investors to be apprised of the listed issuer’s financial condition, including its financial performance, financial position, cash flow, risk exposure and future prospects.

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