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An entity wait until the year-end financial statements d- Comparative figures for previous interim period and previous full years must be disclosed.
If an entity does not prepare interim financial reports. If an entity does not prepare interim financial reports B. Interim financial reports shall be published D. Interim financial reports shall include as a minimum B.
If an entity does not prepare interim financial reports a. Prepare quarterly interim reports. A and B accordance with IFRSs.
The year-end financial statements compliance with IFRS is not affected. The year-end financial statements compliance with PFRS is not affected. The year-end financial statements compliance with IFRS is not affected.
The year-end financial statements are deemed not to comply with IFRS. Pas 34 mandates which entities are required to publish interim FS how frequently or how soon after the end of an interim period. The year-end financial statements compliance with PFRS IFRS is not affected.
A- Interim financial reports do not need to include a statement of cash flows b- All entities must prepare an interim financial report c- Changes of accounting policy may not be made an interim stage. If an entity does not prepare interim financial reports. On a quarterly basis d.
For a period less than a year. On a quarterly basis. No if the deferral or anticipation would not be appropriate at the end of the entitys reporting period.
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