IFRS: Interim Reporting

by Wayne Bartlett

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

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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

Author

Wayne Bartlett

Wayne is an internationally acclaimed speaker and trainer on all aspects of public and private sector accounting and auditing standards. He has been instrumental in helping to develop the profession internationally and has taken lead roles in the development of new professional bodies and the accounting profession in Mozambique and Rwanda, and extensively involved in developing financial reporting in many countries across the globe.

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This course is not currently available. To find out more, please get in touch.