IAS 34 compliance checklist 2023
Published on:
03 Jul, 2023
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This checklist summarises the requirements set out in IAS 34 Interim Financial Reporting in issue as of 31 December 2022. This workbook may be used to assist in considering compliance with IAS 34. Although this workbook may be used to assist generally in considering compliance with the requirements of IAS 34, it is not a substitute for your understanding of IAS 34 and the exercise of your judgement.
This is a "pure" IFRS compliance checklist. UK IFRS reporters should additionally refer to 'Group plc — Model half-yearly financial report for the year ended 30 June 2023' for the legal and regulatory requirements which UK IFRS reporters will also need to comply with.
