Global

Details

  • Service: Audit, IFRS
  • Type: Business and industry issue
  • Date: 5/16/2012

IFRS Disclosure checklist - Interim financial reports (2012) 

This publication will help you 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.
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