BDO has released illustrative interim IFRS financial statements for the quarter ended 31 March 2021. These illustrative financial statements include disclosures relating to the effects of COVID-19, as well as an illustration of an entity adopting the recent amendments to IFRS 16 COVID-19 Related Rent Concessions Beyond 30 June 2021.
This publication is presented in two parts.
- Part I explains IAS 34 Interim Financial Reporting and provides technical guidance.
- Part II includes an illustrative example of a condensed interim financial statement.
This publication is a great resource for anyone who must prepare or review interim financial statements.
The publication may be accessed below. If you have any questions, please Contact Us