The recognition and measurement steering in this Regular [Refer:paragraphs 28–42] applies also to complete fiscal statements for an interim time period, and these types of statements would come with each of the disclosures required by this Conventional (significantly the chosen note disclosures in paragraph 16A) in addition to These requi
Element C from the illustrative examples accompanying this Conventional supplies samples of the use of estimates in interim periods.The Interpretations Committee pointed out that a condensed statement of cash flows is among the Key statements which is included as Element of an interim economical report as prescribed by paragraph 8 of IAS 34. Para
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