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