IAS 34Chapter 1Lesson 1
Who publishes, and under what compliance statement
Step 1 of 8Learning objectives
Go deeper+1 point of attention
IAS 34 defines the content and measurement of an interim report without requiring its publication; a compliant report says so, but is described as complying with IFRS only if it meets all their requirements.
25 minNot started
Learning objectives
- Explain that the standard decides neither who publishes an interim report, nor how often, nor how quickly.
- Distinguish the encouragement to publish at least at the end of the first half-year from an obligation.
- State what the standard sets: the minimum content and the recognition and measurement principles.
- Check the compliance statement of an interim report.