October 2012
Intermediate to advanced
792 pages
27h 49m
English
book
Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, Chinese GAAP, and Indian GAAP
by Abbas A. Mirza, Nandakumar Ankarath
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CHAPTER 28
INTERIM FINANCIAL REPORTING (IAS 34)
1. OBJECTIVE
1.1 This Standard prescribes the minimum content of an interim financial report and the principles for recognition and measurement in the complete or condensed financial statements for an interim financial report.
1.2 This Standard does not prescribe the periodicity of an interim financial report (i.e., quarterly or half yearly).
2. SYNOPSIS OF THE STANDARD
A summary of this Standard, which addresses interim financial reporting, is presented next.
2.1 An interim financial report is a financial report containing either a complete set of financial statements (as described in International Accounting Standard (IAS) 1, Presentation of Financial Statements), or a set of condensed financial statements (as described in this Standard) for an interim period.
2.1.1 An interim financial report is not described as complying with International Financial Reporting Standards (IFRS) unless it complies with all of the requirements of IFRS.
2.1.2 In case an entity is required or elects to publish an interim financial report in accordance with the Standard, it shall make a special disclosure that the interim financial report of the entity complies with this Standard.
2.2 An interim financial report is either a complete set of financial statements or a set of condensed financial statements for a period that is less than a full financial year.
2.2.1 A complete set of financial statements shall be prepared in accordance with the requirements ...
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