IAS 34 Interim Financial Reporting | Disclosures, Recognition & Measurement
Автор: ACADX
Загружено: 2026-01-11
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Описание:
In this video, we explain IAS 34 – Interim Financial Reporting in a clear and exam-focused way.
✅ What you’ll learn:
What interim financial reporting is and when IAS 34 applies
Minimum content of interim financial statements
Minimum disclosures required in interim reports
Recognition & measurement principles (same policies as annual FS)
Materiality and key practical examples
Common exam mistakes + quick recap
📌 Perfect for ACCA/IFRS learners, accounting students, and finance professionals.
Chapters are below 👇
#IAS34 #IFRS #ACCA #Accounting #InterimReporting
3) Chapters
Introduction
What is interim reporting?
Scope of IAS 34
Minimum content (which statements)
Minimum disclosures (what to include)
Recognition & measurement principles
Materiality in interim reporting
Common exam mistakes
Quick recap
IAS 34, Interim Financial Reporting, IFRS, Interim Financial Statements, IAS34 summary, IFRS disclosure, Accounting Standards, ACCA Financial Reporting, Financial Reporting, IFRS explained, IFRS for beginners
#IAS34 #IFRS #ACCA
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