CERTYNEX IFRS ACADEMY

What must the condensed statements of an interim report include at a minimum, in addition to the selected notes?

The grand totals of the latest annual statements, such as total assets and total equity and liabilities, without their components.

The headings of the annual statement grouped freely by the entity as long as the amount of each deleted line remains small, the subtotals then being recalculated according to the grouping chosen by management.

Each of the headings and subtotals presented in the entity's latest annual financial statements, with additional line items if their omission would make the information misleading.

The headings and subtotals of the interim statement of the previous period, rather than those of the latest annual statements.