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13403 |
Condensed financial statements
IAS 34-pr8
Interim financial report
should include the following as a minimum
(1) Condensed financial statements
(2) Selected explanatory notes
Condensed financial statements include:
Condensed statement of financial position
Condensed statement of comprehensive income
Condensed statement of changes in equity
Condensed statement of cash flows
IAS 34-pr10, 11
Condensed financial statements
should include the following as a minimum
(1) each of the headings and subtotals
included in most recent annual financial statements
(2) basic and diluted earnings per share
IAS 34-pr14
Consolidated financial statements
If most recent annual financial statements were
consolidated,
interim report should include
consolidated financial statements.
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International Accounting
Standards (IAS)