Public Benefit Entity International Accounting Standard 34

Interim Financial Reporting


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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.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early application permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2021

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Previous versions

  • PBE IAS 34 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IFRS 9 and PBE IPSAS 41)

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