Interim FS Flashcards
1
Q
Required
A
Listed company required to provide more frequent statements (quarterly or per 6 months)
Condensed - need: Headings, Subtotals, Explanatory exposure notes
2
Q
Statement comparatives
A
BS - compared to previous reporting date
P&L - need cumulative for the year compared to same period of previous period
SoCIE - direct comparative from PY
Cashflow - direct comparative from PY