OTHER CONTROL POINTS
|Apply the specific instructions of IAS 34 versus Subtopic 270-10 (APB 28) to specific items applicable to your accompany;|
|Review the guidance of IFRIC 10;|
|Solve any additional conflict between IAS 34 and other standards that is excluded from the scope of IFRIC 10;|
|Review the computation of year-to-date earnings per share under IFRSs versus U.S. GAAP.|
|Review which periods must be covered, comparative periods, reference to the latest financial year, and 12-month interim financial statements under IFRSs, U.S. GAAP, SEC rules and regulations.|
|Paragraphs 7.8, 7.9, and 7.10|
|Review the frequency and deadline requirements of interim reporting in your jurisdiction(s);|
|Review auditing requirements of interim reporting in your jurisdiction.|
|Compare the subtle differences of major captions to report in condensed financial statements under IFRSs, U.S. GAAP, and SEC rules and regulations;|
|Compare the structure used in the latest annual financial statements and how this affects your condensed interim reports;|
|Review specific instructions concerning minimum line items to display.|
1. IAS 34, ¶ 18, prior to its deletion by Improvements to IFRSs (May 2010), also acknowledged that other IFRSs include disclosure for reports other than annual financial statements.
2. IAS 1, ¶ 4.
3. FASB ASC 270-10-45-2 (APB 28, ¶ 10).
4. IAS 34, ¶ 19.
5. FASB ASC 270-10-50-1 (APB 28, ¶ 30, Footnote 7).
6. IAS 34, ¶ 2.