PBE IAS 34

Interim Financial Reporting


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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 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

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Previous versions

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

    Download

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)

    Download
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