in IAS 34 - Interim Financial Reporting by
What are the minimum required components of Interim financial statements?

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by Level 1 Member (2.5k points)
The minimum components in interim reports as per IAS 34:

-a condensed balance sheet (statement of financial position)
either (a) a condensed statement of comprehensive income or (b) a -condensed statement of comprehensive income and a condensed income statement
-a condensed statement of changes in equity
-a condensed statement of cash flows
-selected explanatory notes

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