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.

price Free
cpd hours 1 CPD hour
access 120 days' access

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

Author

Wayne Bartlett

Specialising in public sector financial management and budgeting, Wayne has worked as a consultant and lecturer throughout the world.

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