IAS 34Interim Financial Reporting

Course

7 chapters · 11 lessons · about 6 h 20 min

01Who publishes and under what statementNot started1 lesson0/1
- Not startedWho publishes, and under what compliance statementLesson25 min9 exercises
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02The content of the interim reportNot started2 lessons0/2
- Not startedThe content of an interim report: complete or condensed setLesson35 min18 exercises
- Not startedThe notes of an interim report: significant events and further disclosuresLesson35 min13 exercises
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03The periods presentedNot started2 lessons0/2
- Not startedThe periods presented: balance sheet, income, equity and cash flowsLesson35 min15 exercises
- Not startedMateriality and the change in estimate of the final interim periodLesson25 min8 exercises
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04Recognition and measurement in interim reportingNot started2 lessons0/2
- Not startedSame policies, year-to-date basis and estimatesLesson35 min14 exercises
- Not startedSeasonal revenue, uneven costs and the ban on smoothingLesson35 min11 exercises
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05Interim income taxNot started2 lessons0/2
- Not startedTax in the interim report: the estimated annual effective rateLesson40 min10 exercises
- Not startedRevising the estimated tax rate and understanding its componentsLesson40 min8 exercises
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06Changes in accounting policyNot started1 lesson0/1
- Not startedChange in accounting policy: restating the interim periodsLesson30 min7 exercises
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07Links with other standardsNot started1 lesson0/1
- Not startedLinks with other standards: goodwill, earnings per share, tax, fair value and IFRS 18Lesson45 min20 exercises
Practise this chapter

CERTYNEX IFRS ACADEMY

Course

Contents — IAS 34 — Interim Financial Reporting