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    <description>Interim financial reporting under Indian Accounting Standards does not mandate which entities must publish reports, their frequency, or timing; the Standard applies when an entity is required by regulation or elects voluntarily to publish an interim financial report. Governments, securities regulators, stock exchanges and accountancy bodies commonly require publicly traded entities to publish such reports, so the Standard&#039;s application depends on external regulatory triggers or the entity&#039;s election to publish under Ind AS.</description>
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