| 8 | An interim financial report shall include, at a minimum, the following components: |
| (a) | a condensed statement of financial position; |
| (b) | a single condensed statement of comprehensive income or a separate condensed income statement and a separate condensed statement of comprehensive income; |
| (c) | a condensed statement of changes in equity; |
| (d) | a condensed statement of cash flows; and |
| (e) | selected explanatory notes. |
| 8A | An entity shall present a single condensed statement of comprehensive income or a separate condensed income statement and a separate condensed statement of comprehensive income (see paragraph 8(b)), consistent with the basis of presentation applied in its most recent annual financial statements. |
| 8B | An entity that has presented a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity in accordance with paragraph 3.18 of FRS 102 in its most recent annual financial statements, is permitted to present a single condensed statement of income and retained earnings if, during any of the periods for which the interim financial statements are required to be presented in accordance with paragraph 20A, the only changes to equity arise from profit or loss, payment of dividends, corrections of prior period errors or changes in accounting policies. |
| 8C | An entity that has presented only an income statement, or a statement of comprehensive income in which the 'bottom line' is labelled 'profit or loss' in accordance with paragraph 3.19 of FRS 102 in its most recent annual financial statements, is permitted to use the same basis of presentation if there are no items of other comprehensive income in any of the periods for which the interim financial statements are required to be presented in accordance with paragraph 20B. |
| 8D | When the presentation of the components of the interim financial statements will be changed in its next annual financial statements an entity is permitted to present the components of the interim financial statements on that new basis, instead of the basis applied in its most recent annual financial statements as required by paragraphs 8A to 8C. |
| 8E | An entity may use titles for the statements other than those used in this FRS as long as they are not misleading. |
| 8F | Paragraph 8(d) does not apply to an entity that will not present a statement of cash flows in its next annual financial statements. [AMD 2] |
| AMD 2 Amendment Paragraph 8F amended by Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland - Triennial review 2017 - Incremental improvements and clarifications (issued December 2017) Effective date 01/01/2019 Previous text 8F. Paragraph 8(d) does not apply to entities that will not present a statement of cash flows in its next annual financial statements. |
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