IND AS 34 - Interim Financial Reporting

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 34

INTERIM FINANCIAL REPORTING

1

WHAT IS THE OBJECTIVE OF THIS STANDARD

2

WHAT IS THE SCOPE OF THIS STANDARD

3

WHAT IS INTERIM PERIOD

4

WHAT IS INTERIM FINANCIAL REPORT

5

CONTENT OF AN INTERIM FINANCIAL REPORT

6

MINIMUM COMPONENTS OF AN INTERIM FINANCIAL REPORT (IFR)

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CONDENSED SET OF FINANCIAL STATEMENT

8

DO WE NEED TO PRESENT IFR ON CONSOLIDATED BASIS

9

EPS

10

SIGNIFICANT EVENTS AND TRANSACTIONS

11

SELECTED EXPLANATORY NOTES

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RECOGNITION AND MEASUREMENT

13

ACCOUNTING POLICIES

14

RECOGNITION OF TAX EXPENSE

15

SEASONAL, OCCASIONAL OR CYCLICAL REVENUES

16

COSTS THAT ARE INCURRED UNEVENLY

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CHANGE IN ACCOUNTING POLICIES

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ROLE OF ESTIMATES

19

PERIODS FOR WHICH IFR IS REQUIRED TO BE PRESENTED

20

RESTATEMENT OF PREVIOUSLY REPORTED INTERIM PERIODS

21

MAJOR CHANGES IN IND AS 34 VIS-À-VIS IAS 34 NOT RESULTING IN

CARVE OUTS

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MAJOR DIFFERENCES BETWEEN IND AS 34 VIS A VIS NOTIFIED AS 25

23

MULTIPLE CHOICE QUESTIONS

24

PROBLEMS FOR SELF-PRACTICE

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