FORMAT OF INTERIM FINANCIAL REPORTS(FRS 134)

January 25th, 2010 Comments off
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The interim financial statements (whether condensed or full set) include:

  • Balance sheet as of the end of the current interim period and a comparative balance sheet as of the end of the immediately preceding financial year
  • Income statements for the current interim period and cumulatively for the current financial year to date, with comparative income statements for the comparable interim periods of the immediately preceding financial year
  • Statement showing changes in equity cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year.
  • Cash flow statement cumulatively for the current financial year to date, with a comparative statement for the comparable year-to-date period of the immediately preceding financial year

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Financial Accounting

 
 

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