alleryStart learning →Who decides which entities must publish interim reports?
AInd AS 34 itself, for all firms
BInd AS 34 itself, for listed firms
CInd AS 1 presentation rules
DLaw and regulators, not Ind AS 34
Answer & Solution
Correct answer: D. Law and regulators, not Ind AS 34
Ind AS 34 prescribes content and measurement only; the obligation to publish and its frequency come from governments, regulators and stock exchanges.
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Related questions
A reporter more frequent than half-yearly measures income and expenses on what basis?Versus IAS 34, Ind AS 34 allows profit and loss in:Ind AS 34 Appendix A on interim reporting and impairment matches which interpretation?Ind AS 36 states that an impairment loss recognised for goodwill:The ban on reversing interim goodwill impairment is extended by analogy to other areas:Goodwill impairment booked in an interim period is later:Why must a policy change cover the whole financial year?A change in accounting policy at an interim date is reflected by: