IFRS Notes

Interim periods to be presented

IAS 34-pr20
Interim financial statements

(1) statement of financial position
(1a) at the end of current interim period
(1b) at the end of immediately preceding financial year

(2) statement of comprehensive income
(2a) for the current interim period
(2b) for the current financial year to date, cumulatively
(2c) for the comparable interim period of
immediately preceding financial year
(2d) for the comparable cumulative year to date of
immediately preceding financial year

(3) statement of changes in equity
(3a) for the current financial year to date, cumulatively
(3b) for the comparable cumulative year to date of
immediately preceding financial year

(4) statement of cash flows
(4a) for the current financial year to date, cumulatively
(4b) for the comparable cumulative year to date of
immediately preceding financial year


IAS 34-pr21
Highly seasonal business
Additional information is encouraged

(1) for the twelve months
up to the end of interim period
(2) for the comparable twelve months of
immediately preceding financial year