031-Interim Financial Reporting Flashcards

1
Q

IFRS

Only public

A

IAS 34

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2
Q

Interim
Complete
Condensed

A

< 1 year

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3
Q

Periods presented

A

Financial positions 2
Comprehensive 3
Change in equity 2
Cash flow 2

The end of current interim period
Current interim period
Cumulatively for current financial year(year-to-date)
Current financial year-to-date

The end of immediate preceding financial year
Comparatives for comparable interim periods of preceding financial year

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4
Q

Accounting policy
Seasonal
Use of estimates

A

Apply same

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