PBE IAS 34

Interim Financial Reporting

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (early adoption permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014

    Date compiled to: 31 Dec 2015


    Additional material: PBE IAS 34 IASB – 1 Jan 2016
  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sep 2014

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013