IAS 34: Interim Financial Reporting | Better Regulation

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	Scope (paras. 1-3)
	Definitions (para. 4)
	Content of an interim financial report (paras. 5-25)
	Disclosure in annual financial statements (paras. 26-27)
	Recognition and measurement (paras. 28-42)
	Restatement of previously reported interim periods (paras. 43-45)
	Effective date (paras. 46-61)
	IAS 34: Basis for Conclusions
	IAS 34: Illustrative Examples

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