Please check the below and correct me if I am wrong.
I would like to propose the below suggestions with regards to publication
- If the document doesn't contain publication date we can still
consider the auditor's or director's signature date as publication date as it is
very nearer to the correct publication date.
- If the document doesn't contain publication date and
auditor's/directors signature, we can consider the reporting deadline as
- Example: "A" company filling deadline for annual report is 45 days
and the year end is March 31st. Will consider the publication date as March
31+45 days i.e.., May 15.
- For those markets where publication /signature date and filling deadline is
not available or filling deadline is not followed will consider three months
(month end date) for Quarterly/Interim/PI reports and six months (month end
date) for Annual/Prelim.
- Example: For Quarterly report dated with 31/03/2013, the publication
date will be 30/06/2013 (31/03/2013 + three months).
Note: Instead of taking received date as publication date which is
also not accurate, I hope we can still consider the above points as these might
be very nearer to the correct publication date.