IAS 34 Interim Financial Reporting
Interim Financial Reporting applies when an entity prepares an interim financial report, without mandating when an entity should prepare such a report. Permitting less information to be reported than in annual financial statements (on the basis of providing an update to those financial statements), the standard outlines the recognition, measurement and disclosure requirements for interim reports.
- Kalbos dalis: proper noun
- Pramonės šaka / sritis: Accounting
- Category: General accounting
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