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Interim Financial Reporting: A Guide to IAS 34

June 2007


IAS 34 prescribes the minimum content for an interim financial report, and the principles for recognition and measurement in financial statements for a financial reporting period shorter than a full financial year. This guide provides an overview of the Standard, application guidance and examples, a model interim financial report, and an IAS 34 compliance checklist.

Contents of the Deloitte Guide to IAS 34:

  • introduction and scope
  • content of an interim financial report 
  • condensed or complete interim financial statements 
  • selected explanatory notes 
  • accounting policies for interim reporting 
  • general principles for recognition and measurement 
  • applying the recognition and measurement principles 
  • impairment of assets
  • measuring interim income tax expense
  • earnings per share 
  • first-time adoption of IFRSs 
  • model interim financial report 
  • IAS 34 compliance checklist.

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