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The Interpretations Committee tentatively decided to propose amendments to paragraph 16A of IAS 34, through Annual Improvements

 14 November 2012


The Interpretations Committee received a request to clarify the meaning of “interim financial report” in IAS 34. The submitter thought that the definition of the term “interim financial report” in paragraph 4 of IAS 34 is not sufficiently clear with respect to whether the “interim financial report” covers only the information reported under IFRS (meaning the IFRS interim financial statements) or more generally also includes management reports or other elements.

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