United States

Guide to Condensed Interim Financial Statements – Disclosure Checklist

Apr 20, 2015
From the Financial Reporting View and the IFRS Institute

KPMG’s ISG recently released its Guide to Condensed Interim Financial Statements – Disclosure Checklist to help entities prepare interim financial statements under IAS 34, Interim Financial Reporting. The Guide identifies required IFRS disclosures and highlights new requirements.

The Guide reflects IFRS that are effective at March 15, 2015 and that are required to be applied by an entity that applies IFRS to an annual period beginning on January 1, 2015. The Guide complements the Guide to Condensed Interim Financial Statements – Illustrative Disclosures issued in March.