Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p125
Version: federal_register_of_legislation:F2024L00708
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Statements) or a set of condensed financial statements (as described in this Standard) for an interim period.

Content of an interim financial report
5 AASB 18 AASB 101 defines a complete set of financial statements as including the following components:
(a) a statement (or statements) of financial performance for the reporting perioda statement of financial position as at the end of the period;
(b) a statement of financial position as at the end of the reporting perioda statement of profit or loss and other comprehensive income for the period;
(c) a statement of changes in equity for the reporting period;
(d) a statement of cash flows for the reporting period;
(e) notes for the reporting period, comprising material accounting policy information and other explanatory information;
(ea) comparative information in respect of the preceding period as specified in paragraphs 31–32 of AASB 1838 and 38A of AASB 101; and
(f) a statement of financial position as at the beginning of the preceding period if required by paragraph 37 of AASB 18when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 40A–40D of AASB 101.
An entity may use titles for the statements other than those used in this Standard. For example, an entity may use the title 'balance sheet' instead of 'statement of financial position'.For example, an entity may use the title 'statement of comprehensive income' instead of 'statement of profit or loss and other comprehensive income'.
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7 Nothing in this Standard is intended to prohibit or discourage an entity from publishing a complete set of financial statements (as described in AASB 18AASB 101) in its interim financial report, rather than condensed financial statements and selected explanatory notes. Nor does this Standard prohibit or discourage an entity from including in condensed interim financial statements more than the minimum line items or selected explanatory notes as set out in this Standard. The recognition and measurement guidance in this Standard applies also to complete financial statements for an interim period, and such statements would include all of the disclosures required by this Standard (particularly the selected note disclosures in paragraph 16A) as well as those required by other Australian Accounting Standards.

Minimum components of an interim financial report
8 An interim financial report shall include, at a minimum, the following components:
(a) a condensed statement (or condensed statements) of financial performancefinancial position;
(b) a condensed statement of financial positionor condensed statements of profit or loss and other comprehensive income;
(c) a condensed statement of changes in equity;
(d) a condensed statement of cash flows; and
(e) selected explanatory notes.
8A