Accounting Standards and Guidance

FRC Financial Reporting Standards (FRSs)

UK/Irish accounting framework (effective for periods beginning on or after 1 Jan 2015)

FRS 104 Interim Financial Reporting

Appendix II: Illustrations and examples

Illustration of periods required to be presented

Entity publishes interim financial reports half-yearly

A2.1	The entity's financial year ends on 31 December (calendar year). The entity will present the following financial statements (condensed or complete) as identified by a tick ✓ in its half-yearly interim financial report for the six-month period ending on 30 June 20X1:

	30 Jun 20X0	31 Dec 20X0	30 Jun 20X1
Statement of financial position as at		✓	✓
Single statement of comprehensive income or separate statements of income and comprehensive income for the six-month period ending on	✓		✓
Statement of changes in equity for the six-month period ending on	✓		✓
Statement of cash flows for the six month period ending on	✓		✓

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