Expand
Resize
Add to favorites
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 in which interim disclosure requirements are identical to the annual requirements. In situations in which the interim disclosure requirements are different than those required in annual reporting periods, the specific interim requirements are discussed.
Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide