BDO has released illustrative interim IFRS financial statements for the half-year ended 30 June 2025.
This publication is a great resource for anyone who must prepare or review interim financial statements as they reflect amendments to IFRS Accounting Standards and agenda decisions from the IFRS Interpretations Committee.
The publication is presented in two parts:
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The publication is presented in two parts:
- Part I explains IAS 34 Interim Financial Reporting and provides technical guidance.
- Part II includes an illustrative example of a condensed interim financial statement.