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International Accounting Standards (IAS)
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| U.S. GAAP | IFRS, IAS | Accounting Topics |
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| International Accounting Standard (IAS) 34 |
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(1) condensed statement of financial position (2) condensed statement of comprehensive income (3) condensed statement of changes in equity (4) condensed statement of cash flows (5) notes (selected explanatory notes) |
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--> interim financial statements are prepared --> by applying same accounting policies --> as applied in annual financial statements |