• 2024 Issued Standard – IAS 34
  The 2024 Issued Standards include all amendments issued up to and including 31 December 2023.

Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).

Note that the Issued Standards contain amendments that have a mandatory effective date that is later than 1 January 2024. Find details of the effective dates of amendments to this Standard in the Recent Amendments section below.

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. Requirements are given within the standard for the measurement of items such as revenues affected by seasonality and income taxes.

• IFRIC 10 Interim Financial Reporting and Impairment
  IFRIC 10 addresses a conflict between IAS 34 and other standards with regard to the recognition and reversal of impairment losses on goodwill and financial assets.
• IFRIC 21 Levies
  Provides guidance on when to recognise a liability for a levy imposed by a government.