IFRS
Example Interim Consolidated Financial Statements 2009
Contents
For annual periods commencing on or after 1 January 2009, IAS 1 Presentation of Financial Statements (Revised 2007) applies and makes significant changes to the presentation of the primary financial statements. Furthermore, interim reports for annual periods beginning on or after 1 January 2009 are affected by IFRS 8 Operating Segments which changes significantly the requirements on segment reporting. The revised standards impact on 2009 interim reports as the presentation will need to be consistent with that adopted at the full year. The Publication illustrates interim consolidated financial statements for a Group that produces half-yearly interim reports in accordance with IAS 34 at 30 June 2009.
