Interim Financial Reporting requires condensed statements and selected notes, with consistent accounting policies and year to date measurement.

The Standard requires interim reports to include, at minimum, a condensed balance sheet, condensed statement of profit and loss, condensed statement of changes in equity, condensed statement of cash flows and selected explanatory notes; interim measurements must apply the same accounting policies as annual statements and be made on a year-to-date basis, with materiality assessed in relation to interim-period data and extensive note disclosures explaining significant events, changes in estimates, accounting policy changes and other items necessary for users to understand changes since the last annual reporting period.

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