Article: Pearl's listing delayed by accounts rules

The likelihood of Pearl, the Hugh Osmond and Nicholas Berggruen backed insurer, floating on the London Stock Exchange this year has been called into question as the firm struggles to comply with reporting standards in time.

The group, which is expected to appoint Northern Rock chair, Ron Sandler, as chairman when it announces results on 24 September, said in July it was "developing internal financial systems in accordance with International Financial Reporting Standards" (IFRS) ahead of the firm being bought by Cayman Island-based group, Liberty.

But a source close to Pearl said that the development of systems to comply with IFRS was taking longer than initially envisaged, casting doubt that ...

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