1.

Condensed balance sheet

2. Condensed income statement
3. Condensed statement of changes in equity
4. Condensed cash flow statement
5. Selected explanatory notes
 

If an entity issues a complete set of financial statements in the interim

report, those financial statements should comply with IAS 1.
If the entity publishes interim financial statements that are condensed, then
they should include, as a minimum, the headings and subtotals included in
the most recent annual financial statements and the explanatory notes as
required by IAS 34. Additional line items or notes should be included if omitting them
would make the interim financial statements misleading.

Basic and diluted earnings per

share should be presented on the
face of the income statement.
If the entity’s most recent annual financial statements are prepared on a consolidated
basis, the interim financial report should be prepared on the same basis.

Explanatory Notes On Interim Financial Statement

The explanatory notes are designed to provide an explanation of significant
events and transactions arising since the last annual financial statements.
IAS 34 assumes that readers of an entity’s interim report will also have access to its
most recent annual report. As a result, IAS 34 prevents the repetition of annual
disclosures in interim reports. IAS 34, paragraph 16, sets out a long list of
disclosures including:
1. Accounting policy changes
2. Seasonality or cyclicality of operations
3. Unusual items and changes in estimates
4. Dividends paid and material events after the end of the interim period
5. Changes in the structure of the entity including business combinations and
restructurings
6. Segment revenue and result
7. Changes in contingent liabilities or assets since the last annual balance sheet
date
8. Issue, repurchase, and repayment of debt and equity
 
Disclosure Of Compliance With IFRS
If the entity’s interim financial report is in compliance with IAS 34, that fact
should be disclosed.