FSA Chapter 5

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The document discusses interim and segment reporting requirements. It notes that interim reports can provide timely financial information to users. Segment disclosures describe a company's activities in different industries and geographical areas given growing diversification. There are two views on recognizing expenses and revenues in interim reports. IAS 34 allows condensed or complete interim financial statements but does not mandate frequency or timing of reports. IFRS 8 defines operating and reportable segments and disclosure requirements regarding identified segments and their products/services.

Business Technology

Financial Statement Analysis Chapter 5 Interim and segment reporting Bonsón, E., Cortijo, V., Flores, F. Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0

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FSA Chapter 5

1. Financial Statement Analysis Chapter 5 Interim and segment reporting Bonsón, E., Cortijo, V., Flores, F. Content on this file is licensed under a Creative Commons Attribution Non-Commercial No Derivatives Works 3.0

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FSA Chapter 5

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