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FinancialReportingStandardFRS34InterimFinancialReportingFRS34InterimFinancialReportingwasissuedbytheCCDGinJanuary2003andconsequentialamendmentsweremadeinJulyandSeptember2004.ThisStandardisoperativeforfinancialstatementscoveringperiodsbeginningonorafter1stOctober2001.ContentsOBJECTIVESCOPEParagraphs1-3DEFINITIONS4CONTENTOFANINTERIMFINANCIALREPORT5–25MinimumComponentsofanInterimFinancialReport8FormandContentofInterimFinancialStatements9–14SelectedExplanatoryNotes15–18DisclosureofCompliancewithFRS19PeriodsforwhichInterimFinancialStatementsareRequiredtobePresented20–22Materiality23–25DISCLOSUREINANNUALFINANCIALSTATEMENTS26–27RECOGNITIONANDMEASUREMENT28–42SameAccountingPoliciesasAnnual28–36RevenuesReceivedSeasonally,Cyclically,orOccasionally37–38CostsIncurredUnevenlyduringtheFinancialYear39ApplyingtheRecognitionandMeasurementPrinciples40UseofEstimates41–42RESTATEMENTOFPREVIOUSLYREPORTEDINTERIMPERIODS43–45EFFECTIVEDATE46APPENDICESA.IllustrationofPeriodsRequiredtoBePresentedB.ExamplesofApplyingtheRecognitionandMeasurementPrinciplesC.ExamplesoftheUseofEstimatesFinancialReportingStandard34InterimFinancialReporting(FRS34)issetoutinparagraphs1-46.Alltheparagraphshaveequalauthority.FRS34shouldbereadinthecontextofitsobjective,thePrefacetotheFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.FRS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.PAGE17FINANCIALREPORTINGSTANDARDFRS34InterimFinancialReportingObjectiveTheobjectiveofthisStandardistoprescribetheminimumcontentofaninterimfinancialreportandtoprescribetheprinciplesforrecognitionandmeasurementincompleteorcondensedfinancialstatementsforaninterimperiod.Timelyandreliableinterimfinancialreportingimprovestheabilityofinvestors,creditors,andotherstounderstandanenterprise'scapacitytogenera
