 |
International Accounting Standards (IAS)
|
|
| U.S. GAAP | IFRS, IAS | Accounting Topics |
International Accounting Standard (IAS) 34
Interim Financial Reporting
International Financial
Reporting Standards (IFRS) |
|
International Accounting
Standards (IAS) |
|
U.S. GAAP by Topic |
| International Accounting Standard (IAS) 34 |
|
IAS 34
Interim Financial Reporting Issued in
February 1998 Recent amendment:
by IFRS 3 revised in January 2008 |
|
Minimum
components of an interim financial report (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) |
|
Accounting
policies --> interim financial statements are prepared --> by applying same accounting policies --> as applied in annual financial statements |
|
IAS
34 Technical Notes |
