https://www.taxtmi.com/acts?id=14697 Interim reports must, at minimum, include condensed financial statements and selected explanatory notes; apply the same accounting policies as annual statements with year-to-date measurement; assess materiality relative to interim data; disclose material events, changes in estimates and accounting policies, seasonality, segment and capital movements; present specified comparative periods including interim and year-to-date figures; and measure interim income tax using the estimated average annual effective tax rate, with guidance on restatement, estimates, and recognition principles. en-us Sat, 04 Jun 2011 17:28:51 +0530 Thu, 17 Sep 2015 22:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14697 Interim reports must, at minimum, include condensed financial statements and selected explanatory notes; apply the same accounting policies as annual statements with year-to-date measurement; assess materiality relative to interim data; disclose material events, changes in estimates and accounting policies, seasonality, segment and capital movements; present specified comparative periods including interim and year-to-date figures; and measure interim income tax using the estimated average annual effective tax rate, with guidance on restatement, estimates, and recognition principles. Act-Rules Companies Law Sat, 04 Jun 2011 17:28:51 +0530 https://www.taxtmi.com/acts?id=14697