Lowest articles out-of a meantime monetary statement
Yet not, the standard encourages in public areas-replaced entities to provide meantime financial profile you to definitely comply with this new identification, aspect, and you can disclosure standards set-out in the IAS 34, at the very least since the conclusion the initial 50 % of their economic 12 months, including reports to-be offered maybe not later on than two months pursuing the end of your interim months. [IAS 34.1]