AS- 25: Interim Financial Reporting
Applicability: w.e.f. 1. 4. 2002
If an enterprise prepares interim financial report, it should comply with this Accounting Standard.
Disclosure:
Promoters’ and non promoters’ shareholding details, dividend paid or recommended, any audit qualifications in the audited accounts of a period should be disclosed.
AS- 25: Interim Financial Reporting
Теги
AS-25 Interim Financial ReportingIntroduction to Indian Accounting StandardsBasics of Indian Accounting Standards | Convergence from IFRS | Roadmap & Applicability of Ind ASNFRA | GAAP | AS | IND AS | IFRSIndian Accounting Standard & IFRSIND AS | IFRS International financial reporting standards | IFRSaccounting standard | ASIndian Accounting Standards | Ind ASMeaning and Need of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
