The annual report’s three key areas – the financial statements; the sustainability disclosures; and management commentary (e.g. management’s discussion and analysis) – need to provide insights …

Jul 31, 2025 · 29.3.1 Article 10 interim financial statement requirements If Article 10 is followed, the interim financial statements are usually labeled as “condensed.” This is because the financial …

May 1, 2025 · The 2025 Interim Financial Statements reflect changes in IFRS Accounting Standards effective for year ending 31 December 2025, issued prior to 31 March 2025.

Illustrative Financial Statements for 2024 are intended to illustrate the presentation and disclosure requirements of IFRS Accounting Standards as adopted by the EU. They also contain additional …

The October 2024 edition of our Handbook includes a new chapter on interim reporting (chapter 10). It also includes new and updated interpretations of other financial statement presentation issues.

The following are illustrative financial statements from the respective public accounting firms, which are prepared based on the Singapore Financial Reporting Standards.

The Interim Financial Statements illustrate a six month accounting period beginning on or after 1 January 2025. They are based on the activities and results of Illustrative Corporation Ltd and its …

Jun 15, 2025 · Understanding how to read financial statements allows you to make informed investment decisions about a company's performance, stability, and future potential.

Figure FSP 17-2 illustrates disclosures of a business combination in the annual statements of a calendar year-end reporting entity.

It is intended to help entities to prepare and present condensed consolidated interim financial statements in accordance with IAS 34 Interim Financial Reporting by illustrating one possible format for financial …