Consolidated interim financial report as at june 30 b2012 2012b q3 q1 bb 2026

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The most commonly used interim financial statements are the profit and loss statement (PL), sometimes referred to as an income statement, and the balance sheet. A PL shows your net profit or net losses over a period of time.
The four primary types of financial statements are: balance sheet, income statement, cash flow statement, and statement of shareholders equity.
Interim statements sometimes include fewer components than year-end statements. For example, they may lack a cash flow statement and a statement of retained earnings. Financial statements generally give information for both the latest period and the prior period to make comparisons easier.
The intention of an interim report is to give an early(er) glimpse into the final findings and potential recommendations. An interim report can use data that has been gathered regularly throughout a project or it can use data from a dedicated interim phase of the project.
Interim periods are viewed as integral parts of an annual reporting period. Certain costs that benefit more than one period may be allocated among those periods. With the exception of income taxes, each interim period is considered a discrete reporting period, rather than an integral part of an annual reporting period.
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An interim financial report is a complete or condensed set of financial statements for a period shorter than a financial year. IAS 34 does not specify which entities must publish an interim financial report. That is generally a matter for laws and government regulations.

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