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AASB 134 - Interim Financial Reporting - July 2004
Minimum Components of an Interim FinanciMinimum Components of an Interim Financial Report
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Minimum Components of an Interim Financial Report
8 An interim financial report shall include, at a minimum, the following components:
(a) a condensed statement of financial position;
(b) a condensed statement or condensed statements of profit or loss and other comprehensive income;
(c) a condensed statement of changes in equity;
(d) a condensed statement of cash flows; and
(e) selected explanatory notes.
8A If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of AASB 101 (as amended in 2011), it presents interim condensed information from that statement.