Chemring Group PLC presented its financial statements for the interim period to April 2006 under IFRS for the first time, and the Group’s first set of audited financial statements reported under IFRS will be for the year ending 31 October 2006. The Group has applied IFRS1 First Time Adoption of International Financial Reporting Standards as a starting point for reporting under IFRS. The Group’s date of transition to IFRS is 1 November 2004. Comparative information in the financial statements has been restated to reflect the Group’s adoption of IFRS except where otherwise required or permitted by IFRS1. This is explained in more detail in the download.

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Explanation of Transition to IFRS