About this document

Interim Financial Reporting Overview by Trisha Mae Alburo is a document available to read on EtoBox.

Interim financial reporting involves the preparation of financial statements for a period of less than one year. PAS 34 prescribes the minimum content and recognition/measurement principles for interim financial reports. Interim reports can be quarterly, semi-annually, or monthly, with quarterly being most common. Publicly traded entities must provide interim reports at least semi-annually within 60 days of the interim period end. The SEC and PSE require certain Philippine entities to file quarterly interim

Author

Trisha Mae Alburo

Language

EN