The IFRIC gained a request to supply assistance on no matter if updates to yearly good benefit disclosures are expected in condensed interim economical reviews.
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If an entity’s interim monetary report is in compliance with this Standard, that actuality shall be disclosed. An interim money report shall not be called complying with IFRSs Unless of course it complies with all the requirements of IFRSs.
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The overriding goal is making sure that an interim monetary report contains all information and facts that's suitable to understanding an entity’s fiscal situation and general performance through the interim time period.
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Earlier software is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
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Additional line items or notes shall be included if their omission would make the condensed interim economical statements misleadingE1.
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