ICAI issues Exposure Draft on Accounting Standard 34 Interim Financial Reporting

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Accounting Standard Board has finalised AS 34, Interim Financial Reporting, taking AS 25,
Interim Financial Reporting, notified by MCA as the base. Major differences between draft AS 34 and Ind AS 34, Interim Financial Reporting, are included in the Appendix 1 of the draft Standard. Major differences between draft AS 34 and AS 25 are given in Appendix 2 of the draft Standard.


How to Comment:
Comments can be submitted using one of the following methods so as to receive not later than May 12, 2019:
Electronically: click on to submit comments online
Email: Comments can be sent at
Postal: Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi – 110 002

To Download, Exposure Draft on Interim Financial Reporting

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