INTERIM FINANCIAL STATEMENTS
12 April 2021
IAS 34 explained (31 March 2021)
BDO has released illustrative interim IFRS financial statements for the quarter ended 31 March 2021. These illustrative financial statements include disclosures relating to the effects of COVID-19, as well as an illustration of an entity adopting the recent amendments to IFRS 16 COVID-19 Related Rent Concessions Beyond 30 June 2021.
This publication is presented in two parts.
- Part I explains IAS 34 Interim Financial Reporting and provides technical guidance.
- Part II includes an illustrative example of a condensed interim financial statement.
This publication is a great resource for anyone who must prepare or review interim financial statements.
The publication may be accessed below. If you have any questions, please Contact Us