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IAS 34 Interim Financial Reporting

IAS 34 Interim Financial Reporting prescribes the minimum content of an interim financial report, and the principles for recognition and measurement in complete or condensed financial statements for an interim period.

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Summary

IAS 34 prescribes the minimum content for an interim financial report and the principles for recognition and measurement in such reports. It does not, however, mandate which companies should publish an interim report, how frequently or how soon after the end of an interim period.

Condensed versions of the main financial statements are required within an interim report, along with selected explanatory notes. Guidance is given within the standard for the measurement of items such as revenues affected by seasonality and income taxes.

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