35 - Interim financial reporting (IAS 34)

Although there is no requirement under International Financial Reporting Standards to publish ‘interim financial information’, it is recognised that there might be a need for some entities to publish financial information for a period shorter than their full reporting period, in addition to the annual financial statements that cover the whole period. This chapter outlines the requirements of IAS 34, 'Interim financial reporting'.
You need to be logged in to access full document. If you do not have a subscription, please visit www.pwc.com/inform to register for a free trial.