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Financial Reporting Act 2013

External Reporting Board, standards, and provisions that apply to other enactments - Standards - Financial reporting standards

16: Prospective, summary, or interim financial information

You could also call this:

"Information about future, shortened, or halfway financial reports"

Illustration for Financial Reporting Act 2013

When you look at financial reporting standards, you might see rules about prospective, summary, or interim financial information. A financial reporting standard can tell you how to deal with this type of information. This section does not change what is said in section 15, it just gives more information about financial reporting standards.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4632906.

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15: Financial reporting standards, or

"Rules for keeping track of money and following financial reporting standards"

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17: Financial reporting standards may cover non-financial reporting, or

"Financial reports can include more than just money matters"

Part 2External Reporting Board, standards, and provisions that apply to other enactments
Standards: Financial reporting standards

16Prospective, summary, or interim financial information

  1. A financial reporting standard may relate to prospective, summary, or interim financial information.

  2. This section does not limit section 15.

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