Specific Recognition Issues In The Interim Period Reporting
The definitions of assets, liabilities, income, and expense are to be the same for interim period reporting as at year-end. These items are defined in …
Posts tagged Interim Period Reporting
Accounting For Income Taxes In Interim Periods (IFRS-GAAP)
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 …