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IFRS IAS 34 “Interim Financial Reporting” 

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Princy asked about 1 year ago

Explain about what does contents of IFRS IAS 34 “Interim Financial Reporting” includes?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 vinod saini answered about 1 year ago

IAS 34 “Interim Financial Reporting”

  • – The scope of IAS 34;
  • – Definitions and minimum of the interim reporting;
  • – Information to be included in the notes to the interim financial statements;
  • – The period to provide the interim financial statements;
  • – Disclosure of estimates of the interim financial statements in annual reports, if in the final period of assessment has changed;
  • – Accounting policies for interim reporting;
  • – Seasonal income, non-uniform costs and the use of estimates in interim financial statements.

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