PBE IAS 34 Interim Financial Reporting

  • Not-for-profit
  • Public Sector

Defines the minimum content of an interim financial report, including disclosures, and identifies the accounting recognition and measurement principles that should be applied in an interim financial report.

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2019 (excludes PBE IFRS 9 and PBE FRS 48)
    Additional material: NZ IAS 34 IASB – 1 Jan 2020

Amendments

  • 2018 Omnibus Amendments to PBE Standards – Except as noted in the standard the amendments are effective for periods beginning
    1 Jan 2019 (early adoption permitted)

    Date of issue: Nov 2018

Previous Versions

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2018 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017 (excludes PBE IPSASs 34-38 and PBE IFRS 9)
  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sep 2014 Date compiled to: 31 Dec 2015
    Additional material: PBE IAS 34 IASB – 1 Jan 2016
*Additional Material is restricted to those with NZ-assigned IP addresses only.