Interim accounts minimum components

Question

What are the minimum required components of Interim financial statements?

Answer 1

The minimum components in interim reports as per IAS 34:

-a condensed balance sheet (statement of financial position)
either (a) a condensed statement of comprehensive income or (b) a -condensed statement of comprehensive income and a condensed income statement
-a condensed statement of changes in equity
-a condensed statement of cash flows
-selected explanatory notes