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 quarterly

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

	30 Jun 20X0	31 Dec 20X0	30 Jun 20X1
Single statement of comprehensive income or separate statements of income and comprehensive income for the three-month period ending on	✓		✓

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