IAS 34 Interim Financial Reporting

IAS 34 Interim Financial Reporting

Interim Financial Reporting applies when an entity prepares an interim financial report, without mandating when an entity should prepare such a report. Permitting less information to be reported than in annual financial statements (on the basis of providing an update to those financial statements), the standard outlines the recognition, measurement and disclosure requirements for interim reports.

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Blossary: International Accounting Standards
Industry/Domain: Accounting
Category: General accounting
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