Summary

--②
⑨ Ty pee of IFRshortcut
Intro I- Set of -
Complete (or) Condensed
Els For a
period set
o Is I
#S
Less than 12m ↓
Preparing
Same an Annual reporting With minimum

period Interm Disclosures Disclosures

covering
= all
2 Content
FIR a
per
all As
.

& Following Complete Schedule

requirements

As 25 doesn't
which ③
require
should
Form a Content of Condensed
entity Fin Statements
/FR . .

prepare
& How +
Jame
·

Headings/sub-head .

requently to be used a per

it should recent Annal
prepare most

is
As25 requires ·
Selected
Explanatory
notes
Content
minimum
·
Additional line item
to be disclosed & Noton if their
While /FR ommission
prepare may
result in
misleading
CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05) Inermatio
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 As 25

Interin Financial Reporting

-

9 Annual
Financial
statements
w CFS

I Notes

For a period of 12 months .

2) Interine Financial Report : -

Financial Statements
For
a period Less than

12 months
.

policy
Al retrospective
Change always
estimate
,

in
He
always
pro specti ve
change
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 # ImpairementValue
Loss
in
mean

of
Induction
PPE

it is recognised on the
base Of Estimation .

IfEstimate is Changed
Then such loss Can Ge

reversed

&9 Tax 60, 000

property paid
= an
-
-

t 35
July X

n
property
Tax 3/21
1000
31st
July

Current Interin period => 1/1 to

30/9/x1
Benefit of Paying Prop Tax . is From 1st Jan
to
31/12
CA. JAI CHAWLA (FCA, M.COM, DISA, IFRS) (7887 7887 05)
Hence it should be
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apportioned
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