UK GAAP 2019

Chapter 34FRS 104 – Interim financial reporting

• 1 INTRODUCTION
  • 1.1 Definitions
• 2 OBJECTIVE AND SCOPE OF FRS 104
  • 2.1 Objective
  • 2.2 Scope
    • 2.2.1 Issuers required to comply with the Disclosure Guidance and Transparency Rules (DTR)
    • 2.2.2 Unlisted entities and entities not subject to the DTR
• 3 FORM AND CONTENT OF AN INTERIM FINANCIAL REPORT UNDER FRS 104
  • 3.1 Complete set of interim financial statements
  • 3.2 Condensed interim financial statements
  • 3.3 Requirements for complete and condensed interim financial information
  • 3.4 Management commentary
• 4 DISCLOSURES IN CONDENSED FINANCIAL STATEMENTS
  • 4.1 Significant events and transactions
    • 4.1.1 Relevance of other standards in condensed financial statements
  • 4.2 Other disclosures required by FRS 104
    • 4.2.1 Location of the specified disclosures in an interim financial report
  • 4.3 Segment information
  • 4.4 Fair value disclosures for financial instruments
  • 4.5 Disclosure of compliance with FRS 104
• 5 ENTITIES REPORTING UNDER FRS 101
  • 5.1 Disclosure of significant events and transactions
  • 5.2 Business combinations
  • 5.3 Financial instruments
• 6. PERIODS FOR WHICH INTERIM FINANCIAL STATEMENTS ARE REQUIRED TO BE PRESENTED
  • 6.1 Other comparative information
  • 6.2 Change in financial year-end
• 7 MATERIALITY
• 8 RECOGNITION AND MEASUREMENT
  • 8.1 Same accounting policies as in annual financial statements
    • 8.1.1 Measurement on a year-to-date basis
    • 8.1.2 New accounting pronouncements and other changes in accounting policies
      • 8.1.2.A Accounting policy changes ...