|Accounting Standards Board
The Institute of Chartered Accountants of India
4th July 2022
Release of Educational Material on Ind AS 34, Interim Financial Reporting
An interim financial report is a complete or condensed set of financial statements for an interim period which is shorter than a full financial year. Ind AS 34 does not specify which entities must publish an interim financial report. This is generally a matter for relevant law and government regulations. Ind AS 34 applies if an entity following Ind AS in its annual financial statements publishes an interim financial report that asserts compliance with Ind AS. Ind AS 34 prescribes the minimum content of such an interim financial report. It also specifies the recognition and measurement principles applicable to an interim financial report.
|Last updated on 26th July, 2022|