Welcome to the IAS 34 Interim Financial Reporting e-learning module

This module covers the background, scope and principles under IAS 34 Interim Financial Reporting and the application of this Standard. The module incorporates amendments to IAS 34 issued in August 2014. By completion of this module, you will be able to:

  • Identify which periods that require to disclose in an interim period
  • Identify the minimum components of an interim financial report
  • Identify what should be included in the explanatory notes
  • Recognize and measure items to be included in an interim period report and
  • Apply the requirements under IAS 34 in various practical situations.

The duration of this module is about 1.5 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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