New Zealand


  • Service: Audit, Advisory, Accounting Advisory Services
  • Type: Business and industry issue
  • Date: 13/06/2013

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Simon Lee

Simon Lee

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IFRS Illustrative condensed interim financial statements 

This guide illustrates one possible format for presenting condensed interim financial statements, in accordance with IAS 34 Interim Financial Reporting.


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These financial statements have been prepared under source IFRS as issued by the International Accounting Standards Board.

It reflects IFRSs in issue at 15 May 2013 that are required to be applied by an entity with an annual period beginning on 1 January 2013.


IFRSs that are effective for annual periods beginning after 1 January 2013 have not been early adopted. However, example disclosures for the early adoption of IFRS 9 are included in an Appendix.