IAS 34: Interim financial reporting
The accounting standard IAS 34 sets out the minimum content of an interim financial report and the principles for recognition and measurement in complete or condensed financial statements for an interim period. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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Full text standard
Unaccompanied version of IAS 34
The International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website. Free registration is required.
This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
IAS 34 – Interim Financial Reporting
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Interim financial reporting
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
ICAEW guidance and support
Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.
Interim reporting in 2005 – What do I need to do?
A summary of interim reporting requirements for UK listed entities published by the ICAEW.
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IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on interim financial reporting covers:
|25 September 2014||IASB concludes the Annual Improvements to IFRSs 2012–2014 Cycle
Project update issued by the IASB on 25 September 2014 announcing amendments affecting IFRS 5, IFRS 7, IAS 19 and IAS 34.
|17 May 2012||IASB concludes the 2009–2011 Annual Improvements cycle
Press release issued by the IASB on 17 May 2012 launching new amendments that will affect IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34.
Guides and publications
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
PwC Manual of accounting – Interim and preliminary reporting for the UK: 2018 edition
A comprehensive guide produced by PwC in June 2018 on preparing interim financial reports in the UK under IAS 34 and the Disclosure Guidance and Transparency Rules (DTR) issued by the Financial Conduct Authority. It includes an illustrative set of condensed interim financial statements, alongside commentary and practical examples.
Manual of Accounting – Interim financial reporting: 2018 edition
Comprehensive guidance on preparing interim financial reports under IAS 34, published by PwC in May 2018. The guide outlines the requirements of IAS 34 and provides an illustrative set of condensed interim financial statements.
Annual improvements to IFRS – the 2009–2011 cycle
IFRS Developments bulletin released by the IFRS Foundation on the amendments to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34.
Interim Financial Reporting: A Guide to IAS 34 (2009 edition)
Guide from Deloitte providing an overview of the standard, guidance, model financial report and compliance checklist. Available to download from Deloitte IAS Plus in PDF format.
Related IFRIC Interpretations
IFRIC 10: Interim Financial Reporting and Impairment
Summaries of Interpretations: IFRIC 10: Interim Financial Reporting and Impairment
Summary and history from Deloitte IAS Plus.
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