CPC 21 - Interim Statement

Program:

• Overview.
• Contents of the interim financial statement.
• Minimum components, form and content, significant events and transactions, other disclosures
• Periods for which interim financial statements must be presented.
• Materiality
• Recognition and measurement.
• Same accounting policies as annual.
• Revenue received seasonally, cyclically or occasionally.
• Cost incurred non-homogeneously during the fiscal year.
• Estimate use.
• Restatement of statements from previous interim periods