This Guide to condensed interim financial statements – Disclosure checklist has been updated to take account of the consequential amendments to IAS 34 Interim Financial Reporting arising from Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27).
In addition to the above investment entities amendments, the IASB has issued the following, which are required to be applied for the first time by an entity with an annual reporting period beginning on or after 1 January 2014:
<p>© 2018 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.</p>