The further minimum disclosures

Learning objectives

• Identify, among proposed items of information, those that are part of the minimum additional disclosures of an interim financial report (statement on accounting policies, seasonality, changes in estimates, dividends, segment information, subsequent events).L2, L3

Normative references

• IAS 34 §16AIn addition to significant events (paras. 15 to 15C), the entity provides, in the notes or elsewhere in the report by cross-reference to a document available on the same terms and at the same time (otherwise the report is incomplete), information normally reported on a financial year-to-date basis: consistency of accounting policies or a description of changes, seasonality or cyclicality, unusual items, changes in estimates, issues, repurchases and repayments of securities, dividends paid, segment information if IFRS 8 requires it annually, subsequent events, changes in the composition of the entity, fair value disclosures for financial instruments (cross-references to IFRS 13 and IFRS 7), investment entities, and disaggregation of revenue under IFRS 15. Subparagraph (m), added by IFRS 18 (a future requirement, 2027), covers management-defined performance measures.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• Which of the following are among the minimum additional disclosures to be given in the notes to the interim report, or in another document available on the same terms as the report? More than one answer is possible.L2