Interim Financial Statements: (c) cover less than one year, usually spanning one-, three-, or six-month periods.
A company is not required to prepare interim financial statements in order for its annual financial statements to comply with IFRS Standards. However, local laws and regulations may require a company to prepare interim financial statements and also specify the frequency – e.g. quarterly or half-yearly
It includes all types of statements like balance sheet, income statement, cash flow statement. These statements are not audited and mostly it is prepared in publicly held companies.
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