IAS 34 definition

IAS 34 means the International Accounting Standard 34, Interim Financial Reporting issued by the International Accounting Standards Board, as amended, supplemented, or re-issued from time to time;
IAS 34. ’ means Internatinal Accounting Standard 34, ‘‘Interim Finacial Reporting;’’

Examples of IAS 34 in a sentence

  • The preparation of financial statements in accordance with IAS 34 requires the use of certain critical accounting estimates.

  • The preparation of an interim financial report in conformity with IAS 34 requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis.

  • Compliance with AASB 134 ensures compliance with International Financial Reporting Standard IAS 34 Interim Financial Reporting.

  • Compliance with AASB 134 ensures compliance with International Financial Reporting Standard IAS 34 ‘Interim Financial Reporting’.

  • These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) applicable to the preparation of interim financial statements, including IAS 34, Interim Financial Reporting.

  • These condensed consolidated interim financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting.

  • As required by IAS 34, the nature and effect of these changes are disclosed below.

  • The directors of the Company are responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with IAS 34.

  • These unaudited interim financial statements have been prepared in accordance with IFRS and in accordance with International Accounting Standard ("IAS") 34 - Interim Financial Reporting, as issued by the IASB.

  • These condensed consolidated interim financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) applicable to the preparation of interim financial statements, including IAS 34, Interim Financial Reporting.


More Definitions of IAS 34

IAS 34 means International Accounting Standard 34 Interim Financial
IAS 34 means International Accounting Standard 34 Interim Financial Reporting, as
IAS 34 means International Accounting Standard No. 34, Interim Financial Reporting, issued by the International Accounting Standards Board.
IAS 34 means the International Accounting Standard 34, Interim Financial Reporting issued by the IASB, as amended, supplemented, restated or superseded from time to time;

Related to IAS 34

  • IFRS means International Financial Reporting Standards.

  • Financial Reporting Measures means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

  • Financial Reporting Measure means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures derived wholly or in part from such measures, including GAAP, IFRS and non-GAAP/IFRS financial measures, as well as stock or share price and total equityholder return.

  • COVID-19 means SARS-CoV-2 or COVID-19, and any evolutions or mutations thereof or related or associated epidemics, pandemic or disease outbreaks.

  • GDPR means the Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation).

  • ECFMG means the Educational Commission for Foreign Medical Graduates, an organization that assesses the readiness of international medical school graduates to enter ACGME-approved residency programs in the United States of America.

  • SAP means the SAP entity that has entered into this Agreement, as well its Affiliates.

  • Public access means that the public can inspect and obtain a copy of the information in a court record.