Presentation and disclosure requirements are often applicable for both interim and annual financial statements. However, in some instances, interim financial statements may include condensed presentation and fewer disclosures. This chapter provides guidance on the financial statement presentation and disclosure requirements for interim reporting periods. The chapter distinguishes between general recurring disclosure requirements and transaction-specific disclosure requirements and indicates instances when interim disclosure requirements are identical to the annual requirements. When the interim disclosure requirements are different than those required in annual reporting periods, the specific interim requirements are discussed.
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