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AASB 134 - Interim Financial Reporting - July 2004
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AASB 134 - Interim Financial Reporting - July 2004
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19 If an entity’s interim financial report is in compliance with this Standard, that fact shall be disclosed. An interim financial report shall not be described as complying with Australian Accounting Standards unless it complies with all the requirements of Australian Accounting Standards.
RDR19.1 If an entity’s interim financial report is in compliance with this Standard as it applies to entities applying the Australian Accounting Standards – Reduced Disclosure Requirements, that fact shall be disclosed. An interim financial report shall not be described as complying with Australian Accounting Standards – Reduced Disclosure Requirements unless it complies with all of the requirements of Australian Accounting Standards – Reduced Disclosure Requirements.