Examlex
An interim report required to be prepared by a disclosing entity under IAS 34/AASB 134 Interim Financial Reporting is defined as a report for:
IASB
The International Accounting Standards Board, responsible for developing and enforcing the International Financial Reporting Standards (IFRS).
Fair Value Measurement
An accounting approach that provides an estimate of the price at which an asset could be exchanged or a liability settled, based on current market conditions.
Financial Instruments
Contracts that give rise to both a financial asset of one entity and a financial liability or equity instrument of another entity, such as stocks, bonds, or derivatives.
FASB
The Financial Accounting Standards Board, which is responsible for establishing and improving financial accounting and reporting standards in the United States.
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