CTHRepealedLegislation
AASB 134 - Interim Financial Reporting - July 2004
DefinitionsDefinitions
Start here
Get a plain-English read of Definitions
Turn the raw legal text into a practical explanation grounded in AASB 134 - Interim Financial Reporting - July 2004.
Definitions
4 The following terms are used in this Standard with the meanings specified.
Interim financial report means a financial report containing either a complete set of financial statements (as described in AASB 101 Presentation of Financial Statements (as revised in 2007)) or a set of condensed financial statements (as described in this Standard) for an interim period.
Interim period is a reporting period shorter than a full annual reporting period.