IAS 34 - Interim financial reporting: A Canadian perspectiveGain insights on IAS 34 from our IFRS and securities specialists |
IAS 34 – Interim financial reporting: A Canadian perspective is a comprehensive reference source for financial statement preparers and users with a working knowledge of Canadian GAAP and securities requirements. The guide frames IAS 34 in a Canadian perspective and combines international reporting requirements and timely regulatory information into a single document. The report is relevant to financial statement preparers both before IFRS adoption and throughout the adoption process. It will also be relevant to first-time adopters.
The guide includes unique insight from our IFRS and securities specialists on complex issues such as:
- First-time adoption
- Recognition and measurement
- Impairment
- Income taxes
- Earnings per share
- Employee benefits
The guide also includes sample interim financial statements and a compliance checklist. To make use of these tools, download the guide.
IAS 34 - Interim financial reporting: A Canadian perspective
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