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Friday 29 August 2014

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Interim Financial Reporting: Disclosure of information elsewhere in the interim financial report


 Narrow-scope amendments (Annual Improvements)

IAS 34 Interim Financial Reporting: Disclosure of information "elsewhere in the interim financial report"

This project is considered for Annual Improvements to clarify the meaning of disclosure of information "elsewhere in the interim financial report"

Project stages

Deliberations

Issued documents

Stage completed: December 2013

Deliberations

Expected completion date: Q3 2014 (Final amendments AIP 2012–2014)