The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting

7.9 REPORTING DEADLINES

As for frequency, IAS 34 and Subtopic 270-10 (APB 28) do not dictate any prescription on deadlines. IAS 34 suggests making interim reports available at least by 60 days after the end of the interim period.168 The EC Transparency Directive requires the publication of half-year reports not later than two months after the end of the covered period.169

For SEC filings, updating financial statements on an interim basis is required for filings made after 129 and 134 days of the latest balance sheet for large accelerated and accelerated filers, and for other filers, respectively.170

Quarterly reports on Form 10-Q are due 45 days (40 days for large accelerated and accelerated filers) after any of the first three quarters of the fiscal year.171 Furthermore, a Form 10-Q for the quarter following the most recent period included in a registrant's first registration statement is due the later of 45 days after the effective date or the ordinary due date of that Form 10-Q.172

With reference to annual reports, large accelerated filers, accelerated filers and all other registrants must file annual reports on Form 10-K within 60, 75, and 90 days after their fiscal year-end, respectively.173

Annual reports on Form 20-F must be filed within six months after fiscal year-end. Effective for fiscal years ending on or after December 15, 2011, this changes to four months, regardless of the size of the foreign private issuer.174 Originally, the delayed deadline was intended as an ...