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Accounting considerations in response to COVID-19 — IAS 34 — Interim financial reporting

Published on: 22 Jun 2020

An interim financial report prepared applying IAS 34 is meant to provide an update on the latest complete set of annual financial statements with a focus on new activities, events and circumstances. An entity applies the same accounting policies in its interim report as those applied in its annual financial statements except for accounting policy changes. This video explains items to consider when preparing interim financial reports applying IAS 34.

This video is part of our series of videos on accounting considerations with regard to COVID-19.

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