United States

New Publications: Guides to Condensed Interim Financial Statements

Apr 11, 2016
From the Financial Reporting Network and the IFRS Institute

KPMG’s ISG recently released two publications in PDF format to help entities that prepare interim financial statements under IFRS to apply IAS 34, Interim Financial Reporting:

The Guides reflect IFRS that were issued as of March 15, 2016 and that are required to be applied by an entity that applies IFRS and has an annual period beginning on January 1, 2016. The Guides generally do not illustrate early adoption of IFRS that are effective for an annual period beginning after January 1, 2016.