IAS 34 — Disclosures in interim reporting periods


At the January 2009 IASB meeting, the staff informed the Board of a 'cross-cutting issue' identified during the staff's work on IFRS 7 Financial Instruments: Disclosures.

The issue is whether or not particular disclosure requirements within IFRS 7 should be mandated for interim reporting under IAS 34 Interim Financial Reporting. The staff noted that possible updating of the disclosure requirements in IAS 34 is an issue that arises in other agenda projects - not just the one on IFRS 7.


Current status of the project

This project has been completed. The IASB included proposals for amendments to IAS 34 in the Annual Improvements process.

The IASB issued Annual Improvements to IFRSs 2010 on 6 May 2010. The amendments are effective for annual periods beginning on or after 1 January 2011.


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