INTERIM FINANCIAL REPORTING
LKAS 34
GROUP PRESENTATION
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INTERIM FINANCIAL REPORTING , Slides of Financial Accounting
Standard is to prescribe the minimum content of an interim financial report and to prescribe the principles for recognition and measurement in complete or condensed financial statements for an interim period
Typology: Slides
2016/2017
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INTERIM FINANCIAL REPORTING
LKAS 34
GROUP PRESENTATION
OBJECTIVE
- (^) THE OBJECTIVE OF THIS STANDARD IS TO PRESCRIBE THE MINIMUM CONTENT OF AN INTERIM FINANCIAL REPORT AND TO PRESCRIBE THE PRINCIPLES FOR RECOGNITION AND MEASUREMENT IN COMPLETE OR CONDENSED FINANCIAL STATEMENTS FOR AN INTERIM PERIOD.
DEFINITIONS INTERIM PERIOD INTERIM PERIOD IS A FINANCIAL REPORTING PERIOD SHORTER THAN A FULL FINANCIAL YEAR. INTERIM FINANCIAL REPORT INTERIM FINANCIAL REPORT MEANS A FINANCIAL REPORT CONTAINING EITHER A COMPLETE SET OF FINANCIAL STATEMENTS (AS DESCRIBED IN LKAS 1 PRESENTATION OF FINANCIAL STATEMENTS) OR A SET OF CONDENSED FINANCIAL STATEMENTS (AS DESCRIBED IN THIS STANDARD) FOR AN INTERIM PERIOD.
CONTENT OF AN INTERIM FINANCIAL REPORT
- (^) A STATEMENT OF FINANCIAL POSITION
- (^) A STATEMENT OF COMPREHENSIVE INCOME
- (^) A STATEMENT OF CHANGES IN
- (^) A STATEMENT OF CASH
- (^) NOTES, COMPRISING A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND OTHER EXPLANATORY INFORMATION