Interim Financial Statements IAS 34 explained
Interim Financial Statements IAS 34 explained
BDO has released illustrative interim IFRS financial statements for the quarter ended 31 March 2025.
This publication is a great resource for anyone who must prepare or review interim financial statements as they reflect amendments to IFRS Accounting Standards and agenda decisions from the IFRS Interpretations Committee.
The publication is divided in two parts:
- Part II explains IAS 34 Interim Financial Reporting and provides technical guidance
- Part II includes an illustrative example of a condensed interim financial statements