IFRS: Interim Reporting
FREE 1-hr CPD module. In the current climate, interim reporting is critical because it allows us to communicate new information to stakeholders sooner and avoid nasty surprises. This course focuses on what to include and when.
This course is not currently available
This course will enable you to
- Outline the principles covered in IAS 34 Interim Financial Reporting
- Recognise the importance of interim financial reports in times of volatility
- Identify potential negative repercussions, and how best to avoid them
- Define the minimum components of an interim financial report
- Recognise what disclosures will be necessary in an interim report
- Apply the rules correctly as relates to recognition and measurement in interim reports
About the course
The coronavirus pandemic has transformed the financial performance of many companies and the financial reporting implications of this are deep and far reaching. Interim reporting is critical during these times because it allows us to communicate new information with stakeholders sooner and avoid nasty surprises. This course focuses on the critical issue of interim reporting, what to include and when.
Look inside
Contents
- Interim reporting
- The importance of interim reports
- Interim reporting in turbulent times
- IAS 34 Interim Financial Reporting
- Contents of an interim financial report
- Making a bad situation worse
- Disclosures
- Comparative information and materiality
- Recognition and measurement
How it works
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This course is not currently available. To find out more, please get in touch.