031-Interim Financial Reporting Flashcards
1
Q
IFRS
Only public
A
IAS 34
2
Q
Interim
Complete
Condensed
A
< 1 year
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
4
Q
Accounting policy
Seasonal
Use of estimates
A
Apply same