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PAS 34: Interim Financial Reporting Guide

PAS 34 sets out the standards for interim financial reporting. It requires companies to publish financial statements at least semi-annually to keep shareholders and others informed about their performance and financial position. Interim reports must include condensed financial statements and selected explanatory notes.

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Alex Ong
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51 views5 pages

PAS 34: Interim Financial Reporting Guide

PAS 34 sets out the standards for interim financial reporting. It requires companies to publish financial statements at least semi-annually to keep shareholders and others informed about their performance and financial position. Interim reports must include condensed financial statements and selected explanatory notes.

Uploaded by

Alex Ong
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

PAS 34:

Interim Financial Reporting

REFERENCE:
IAS Plus. Retrieved from https://www.iasplus.com/en/standards/ias/ias34

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