IAS 34 Interim Financial Reporting

URI: https://gptkb.org/entity/IAS_34_Interim_Financial_Reporting
GPTKB entity
Statements (55)
Predicate Object
gptkbp:instance_of gptkb:standard
gptkbp:bfsLayer 5
gptkbp:bfsParent gptkb:International_Accounting_Standards_(IAS)
gptkbp:allows use of a different accounting policy for interim reporting
gptkbp:applies_to publicly accountable entities
entities preparing interim financial statements
gptkbp:appointed_by gptkb:International_Accounting_Standards_Board
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_influenced_by economic conditions
gptkbp:is_part_of gptkb:International_Financial_Reporting_Standards_(IFRS)
financial reporting framework
gptkbp:is_related_to gptkb:standard
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_used_by gptkb:Company
analysts
regulators
gptkbp:is_used_for half-yearly reporting
quarterly reporting
gptkbp:provides_information_on conceptual framework for financial reporting
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:updates amendments to IFRS