Objective
 

Scope
 

1-3

Definitions
 

4

Content of an Interim Financial Report
 

5-25

Minimum Components of an Interim Financial Report
 

8

Form and Content of Interim Financial Statements
 

9-14

Selected Explanatory Notes
 

15-18

  Disclosure of Compliance with IFRSs
 

19

Periods for which Interim Financial Statements are Required to be Presented
 

20-22

  Materiality
 

23-25

  Disclosure in an Annual Finanical Statements
 

26-27

  Recognition and Measurement
 

28-42

Same Accounting Policies as Annual
 

28-36

Revenues Received Seasonally, Cyclically or Occasionally
 

37-38

Costs Incurred Unevenly During the Financial Year
 

39

Applying the Recognition and Measurement Principles
 

40

Use of Estimates
 

41-42

Restatement of Previously Reported Interim Periods
 

43-45

Effective Date

46