China

Details

  • Service: Audit, Financial Statement Audit, IFRS Reporting
  • Type: Regulatory update
  • Date: 5/9/2013

IFRS Disclosure checklist: Interim financial reports - April 2013 

This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting. It lists the minimum disclosures required by IAS 34 and, in limited circumstances, includes the requirements from other standards for ease of reference. In addition, it includes the minimum disclosure required in the interim financial report of a first-time adopter of IFRS.