• Service: Audit, Financial Statement Audit
  • Type: Publication series, Regulatory update
  • Date: 4/29/2014

Guide to condensed interim financial statements - Disclosure checklist - April 2014 

This Guide to condensed interim financial statements – Disclosure checklist has been updated to take account of the consequential amendments to IAS 34 Interim Financial Reporting arising from Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).


In addition to the above investment entities amendments, the IASB has issued the following, which are required to be applied for the first time by an entity with an annual reporting period beginning on or after 1 January 2014:


  • Offsetting Financial Assets and Financial Liabilities (Amendments to IAS 32);
  • Recoverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36);
  • Novation of Derivatives and Continuation of Hedge Accounting (Amendments to IAS 39); and
  • IFRIC 21 Levies.

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