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IAS 34, Interim Financial Reporting, established new requirements for interim reporting, while not making the reporting of interim results mandatory. While the draft preceding this standard’s...
Interim reporting refers to a requirement by the securities regulator for most publicly held companies to file quarterly or semiannual information. The intent of this requirement...
Interim financial report is a financial report that contains either a complete or condensed set of financial statements for an interim period. And interim period is...