IAS 34 Interim Financial Reporting
GPTKB entity
Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:International_Organization_for_Standardization
|
| gptkbp:administered_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:allows |
use of a different accounting policy for interim reporting
|
| gptkbp:applies_to |
publicly accountable entities
entities preparing interim financial statements |
| gptkbp:effective_date |
1 January 1999
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 34 Interim Financial Reporting
|
| gptkbp:is_adopted_by |
non-profit organizations
many countries worldwide private companies listed companies |
| gptkbp:is_considered |
annual financial statements
|
| gptkbp:is_essential_for |
stakeholders
|
| gptkbp:is_guided_by |
conceptual framework for financial reporting
|
| gptkbp:is_influenced_by |
economic conditions
|
| gptkbp:is_part_of |
gptkb:International_Financial_Reporting_Standards_(IFRS)
financial reporting framework |
| gptkbp:is_related_to |
gptkb:International_Organization_for_Standardization
performance metrics regulatory compliance corporate governance financial reporting financial analysis stakeholder communication financial accountability financial performance financial disclosures financial ratios financial governance transparency in reporting accounting policies financial ethics financial position accountability in financial reporting financial integrity audit requirements cash flows |
| gptkbp:is_reviewed_by |
external auditors
by the IASB |
| gptkbp:is_subject_to |
local regulations
|
| gptkbp:is_updated_by |
amendments to IFRS
|
| gptkbp:is_used_by |
gptkb:investors
analysts regulators |
| gptkbp:is_used_for |
half-yearly reporting
quarterly reporting |
| gptkbp:provides_guidance_on |
measurement of income tax
|
| gptkbp:requires |
disclosure of significant events
comparison with prior periods condensed financial statements disclosure of changes in estimates disclosure of events after the reporting period disclosure of seasonality or cyclicality |
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:bfsLayer |
7
|