About this publication
This checklist assists in preparing interim financial reports in
accordance with IAS 34 Interim Financial Reporting. It lists the
minimum disclosures required by IAS 34 and, in limited
circumstances, includes the requirements from other standards for
ease of reference. In addition, it includes the minimum disclosure
required in the interim financial report of a first-time adopter of
IFRS.
The disclosure requirements in IAS 34 assume that users of an
entity's interim financial report will have access to the most
recent annual financial statements of that entity. Therefore,
unless the entity presents its interim financial report in the form
of a complete set of financial statements as described in IAS 1
Presentation of Financial Statements, it is unnecessary for the
notes to the interim financial report to provide relatively
insignificant updates to the information that was reported in the
notes to the most recent annual financial statements.
