IAS 34

How Covid-19 impacts interim financial statements?

Our Covid-19 financial reporting resource centre provides guidance on a broad range of financial reporting topics impacted by the Covid-19 outbreak. It covers both annual and interim financial statements. What’s the issue? For calendar year end companies, the 2020 interim reporting period will be the first reporting period when the impacts of the Covid-19 co […]

Corporates: new requirements for your interim reports

Many companies have issued their 2017 financial reports, disclosing the impacts of IFRS 9 and 15, which became applicable at the start of this year. The next challenge: interim financial reports. The two new standards bring certain changes in this area that corporates shouldn’t underestimate. Accounting standards haven’t changed this much in years, if not […]
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Banks: what to include in your interim financial statements

IFRS 9 has been in force for several months now. In examining how banks have applied the transitional requirements in their 2017 year-end reports, we found them adept at presenting the impacts of the new standards. We turn now to the next challenge: disclosures required in banks’ interim reports. What to include in interim financial statements IAS 34 defi […]