Sie sind auf Seite 1von 11

Interim

Reporting

Edited by Taufik Hidayat

Interim Financial Reporting

Interim reports cover a time period of less


than one year
Publicly held companies are required to
publish quarterly reports
The quarterly report is, in many ways, a
smaller version of the annual report

Edited by Taufik Hidayat

13-2

Interim Financial Reporting

X.K.2 Bapepam, quarterly report:


This must be filed within a month after the end
of each of the first three quarters for unaudited
F/S.
This must be filed within two months after the
end of each of the first three quarters for
limited reviewed F/S.
This must be filed within three months after
the end of each of the first three quarters for
audited F/S.
Edited by Taufik Hidayat

13-3

Minimum components of an interim


financial report
Items in interim financial reports:
1. a condensed statement of financial position.
2. a condensed statement of comprehensive
income, presented as either;
1. a condensed single statement; or
2. a condensed separate income statement and a
condensed statement of comprehensive income;.

Edited by Taufik Hidayat

13-4

Periods Required to be Presented


Interim reports shall include the period:
1. Statement of financial position as of the end of
the current interim period and a comparative
statement of financial position as of the end of the
immediately preceding financial year.
2. Statements of comprehensive income for the
current interim period and cumulatively for the
current financial year to date, with comparative
statements of comprehensive income for the
comparable interim periods (current & year-todate) of the immediately preceding financial year.
Edited by Taufik Hidayat

13-5

Periods Required to be Presented


Interim reports shall include the period:
3. Statement of changes in equity cumulatively for
the current financial year to date, with a
comparative statement for the comparable yearto-date period of the immediately preceding
financial year.
4. statement of cash flows cumulatively for the
current financial year to date, with a comparative
statement for the comparable year-to-date period
of the immediately preceding financial year.

Edited by Taufik Hidayat

13-6

Periods Required to be Presented


Entity publishes interim financial reports halfyearly:

Edited by Taufik Hidayat

13-7

Periods Required to be Presented


Entity publishes
quarterly:

interim

Edited by Taufik Hidayat

financial

reports

13-8

Recognition & Measurement


An entity shall apply the same accounting
policies in its interim financial statements as are
applied in its annual financial statements,

except for accounting policy changes made after the


date of the most recent annual financial statements
that are to be reflected in the next annual financial
statements.

In deciding how to recognise, measure, classify,


or disclose an item for interim financial reporting
purposes, materiality shall be assessed in
relation to the interim period financial data.

Edited by Taufik Hidayat

13-9

Recognition & Measurement


Revenues that are received seasonally,
cyclically, or occasionally within a financial year
shall not be anticipated or deferred as of an
interim date if anticipation or deferral would not
be appropriate at the end of the entity's financial
year.
Costs that are incurred unevenly during an
entity's financial year shall be anticipated or
deferred for interim reporting purposes if, and
only if, it is also appropriate to anticipate or
defer that type of cost at the end of the financial
year.
Edited by Taufik Hidayat

13-10

Accounting Changes in Interim Periods


Change in an accounting principle
Restating the financial statements of prior
interim periods of the current financial year
and the comparable interim periods of any
prior financial years that will be restated in the
annual financial statements.
when it is impracticable, apply the new
accounting policy prospectively from the
earliest date practicable.

Edited by Taufik Hidayat

13-11