Abstract
This paper analyses the attributes of interim financial reporting, as well as
performs overview and interpretation of International Accounting Standard 34 which
deals with this issue. The paper emphasizes risk and effects of interim financial
statements implementation in decision making process. Time and cost limitations
significantly influence the level of reliability on interim reports since those reports were not audited.
Key words: International accounting standards, financial reporting, interim financial
reporting, business decision making.
performs overview and interpretation of International Accounting Standard 34 which
deals with this issue. The paper emphasizes risk and effects of interim financial
statements implementation in decision making process. Time and cost limitations
significantly influence the level of reliability on interim reports since those reports were not audited.
Key words: International accounting standards, financial reporting, interim financial
reporting, business decision making.
| Translated title of the contribution | Interim Financial Reporting in Function of Proper Decision Makind |
|---|---|
| Original language | Other |
| Journal | Skola Biznisa |
| Volume | 2014 |
| Issue number | 1 |
| Pages (from-to) | 52-68 |
| Number of pages | 17 |
| ISSN | 1451-6551 |
| DOIs | |
| Publication status | Published - 2014 |