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IAS 2, 8, 10, 34 and IFRS 8
IAS 34 Interim Financial Reporting
IAS 34 Interim Financial Reporting sets out the principles that should be followed if
an entity prepares an interim report and specifies the minimum content.
Interim financial reports are prepared for a period shorter than a full financial year.
Entities may be required to prepare interim financial reports under local law or listing
regulations.
You will not be required to prepare interim reports in your examination but you should
have an appreciation that this standard exists.
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