United States

New Publications: Guide to Condensed Interim Financial Statements

May 05, 2014
From the Financial Reporting View and the IFRS Institute

KPMG's ISG recently released two publications to help entities prepare condensed interim financial statements under IAS 34, Interim Financial Reporting:

The Guides consider the effect of several new and revised IFRS that are effective for the first time for an entity that applies IFRS to an annual reporting period beginning on or after January 1, 2014.