Interim Financial Reporting (IAS 34/AASB 134)

BDO Global IFRS Resources

The following publications have been produced by the BDO Global IFRS group:

► IFRS at a Glance

A high level overview of International Financial Reporting Standards (IFRSs), including International Accounting Standards and Interpretations.

• IAS 34 Interim Financial Reporting​
• IFRIC 10 Interim Financial Reporting and Impairment.

IFRIC agenda decisions

IFRS Interpretations Committee (the Committee) agenda decisions are those issues that the Committee decided not to take onto its agenda. Although not authoritative guidance, in practice they are regarded as being highly persuasive, and all entities reporting under IFRS should be aware of these decisions because they could impact the way particular transactions and balances are accounted for. Agenda decisions on this topic include:

• Condensed statement of cash flows (July 2014) and FAQ
• Interim fair value disclosures (July 2009) and FAQ​.