Transcription of Guide to condensed interim financial statements ...
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Illustrative disclosuresGuide to condensed interim financial statementsIFRS StandardsApril this Guide 2 Independent auditors report on review of condensed consolidated interim financial statements 5 condensed consolidated interim financial statements 7 Primary statementsCondensed consolidated statement of financial position 8 condensed consolidated statement of profit or loss and OCI 10 condensed consolidated statement of changes in equity 12 condensed consolidated statement of cash flows 16 Notes to the condensed consolidated interim financial statements 18 Appendices I Illustration of a change in accounting policy 53II New standards or amendments for 2020 and forthcoming requirements 56 III Presentation of comprehensive income Two-statement approach 57IV condensed consolidated statement of profit or loss and OCI Quarterly reporter 59 Keeping in touch 62 Acknowledgements 64 Notes to the condensed consolidated interim financial statementsBasis of preparation 1.
Condensed consolidated interim financial statements 7 Primary statements. Condensed consolidated statement of financial . position 8 Condensed consolidated statement of profit or loss . and OCI 10 Condensed consolidated statement of changes . in equity 12 Condensed consolidated statement of cash flows 16 Notes to the condensed consolidated ...
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